https://www.taxtmi.com/caselaws?id=72469 The Tribunal confirmed the applicability of Section 123 of the Customs Act to the seizure of diamonds. It held that the appellant failed to discharge the burden of proof, leading to the seizure and confiscation of the diamonds being upheld. The penalty imposed on the appellant was deemed justified. The discharge by the Criminal Court did not impact the adjudication proceedings, as different rules of evidence apply. Ultimately, the appeal was rejected based on the majority opinion. en-us Mon, 10 Feb 1986 00:00:00 +0530 Thu, 19 May 2011 17:19:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72469 The Tribunal confirmed the applicability of Section 123 of the Customs Act to the seizure of diamonds. It held that the appellant failed to discharge the burden of proof, leading to the seizure and confiscation of the diamonds being upheld. The penalty imposed on the appellant was deemed justified. The discharge by the Criminal Court did not impact the adjudication proceedings, as different rules of evidence apply. Ultimately, the appeal was rejected based on the majority opinion. Case-Laws Customs Mon, 10 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72469