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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The case involved an appeal before the CESTAT regarding the levy of a penalty for alleged smuggling activity without providing the appellant with necessary documents or a notice for a personal hearing. The tribunal referenced legal precedents to determine that the provisions of Section 123 of the Customs Act, 1962 did not apply as the goods were seized by the police and handed over to Customs, shifting the burden of proof away from the appellants. Consequently, the Revenue failed to prove the goods were smuggled, leading to the confiscation of the gold and currency seized without imposing penalties on the appellants. The penalties were set aside, and the appeal was allowed.

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