Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of CESTAT CHENNAI held that in a case involving smuggling of gold from Sri Lanka, confiscation of Indian currency and seized cars, the burden of proof rested on the department. The tribunal found that the evidence, including third-party statements, was not sufficient to establish guilt beyond reasonable doubt. The order lacked satisfactory addressing of legal issues and relied on assumptions rather than concrete proof. The appellants' acquittal in a criminal case further weakened the case against them. The tribunal set aside the impugned order, ruling in favor of the appellants and granting them consequential relief as per law.
TaxTMI 
TaxTMI 
