https://www.taxtmi.com/caselaws?id=73452 The Tribunal allowed all four appeals, setting aside the Collector's order of confiscation of diamonds and penalties. The judgment emphasized that the seizure by the Customs Officers was not lawful under Section 110 of the Customs Act, Section 123 did not apply, and the appellants had satisfactorily discharged any burden of proof regarding the legality of the diamonds. Consequently, the penalties imposed under Section 112(b) were also unjustified. en-us Tue, 12 May 1987 00:00:00 +0530 Tue, 13 Feb 2018 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73452 The Tribunal allowed all four appeals, setting aside the Collector's order of confiscation of diamonds and penalties. The judgment emphasized that the seizure by the Customs Officers was not lawful under Section 110 of the Customs Act, Section 123 did not apply, and the appellants had satisfactorily discharged any burden of proof regarding the legality of the diamonds. Consequently, the penalties imposed under Section 112(b) were also unjustified. Case-Laws Customs Tue, 12 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73452