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<h1>Imported chemicals deemed legal, appeal allowed, goods released, penalty overturned. Department failed to prove illegality.</h1> The Tribunal allowed the appeal, holding that the imported chemicals were not proven to be smuggled. The goods were ordered to be released, and the ... Confiscation and penalty The appeal was made against the order of the Additional Collector of Customs (P), Bombay, regarding the seizure of imported chemicals. The Tribunal allowed the appeal, stating that the goods were not proven to be smuggled and should be released, setting aside the penalty imposed on the appellants. The Department failed to establish that the goods were not allowed for import or acquired illicitly.
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