CESTAT CHENNAI held that in a case involving smuggling of gold...

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.