https://www.taxtmi.com/caselaws?id=80360 The tribunal set aside the Addl. Collector of Customs' order regarding the seizure and confiscation of watches, granting the appeal. The appellant raised concerns about improper sealing, lack of evidence linking the watches to them, and discrepancies in the seizure process. They argued the watches were likely assembled in India, not illegally imported. Insufficient evidence and inconsistencies led to the tribunal rejecting charges under Sections 111(d) and 119. Due to uncertainties and lack of conclusive evidence, the tribunal ruled in favor of the appellant, emphasizing the benefit of doubt in their favor. en-us Thu, 08 Mar 1990 00:00:00 +0530 Thu, 16 Jun 2011 12:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80360 The tribunal set aside the Addl. Collector of Customs' order regarding the seizure and confiscation of watches, granting the appeal. The appellant raised concerns about improper sealing, lack of evidence linking the watches to them, and discrepancies in the seizure process. They argued the watches were likely assembled in India, not illegally imported. Insufficient evidence and inconsistencies led to the tribunal rejecting charges under Sections 111(d) and 119. Due to uncertainties and lack of conclusive evidence, the tribunal ruled in favor of the appellant, emphasizing the benefit of doubt in their favor. Case-Laws Customs Thu, 08 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80360