https://www.taxtmi.com/caselaws?id=80376 The appellate tribunal set aside the orders of confiscation and penalty imposed by the Customs authorities on the appellant for the seized wrist watches and watch movements. The tribunal ruled in favor of the appellant, citing lack of conclusive proof of smuggling and extending the benefit of doubt. Consequently, the appellant was granted consequential reliefs based on the detailed analysis of evidence and legal arguments presented during the proceedings. en-us Mon, 25 Sep 1989 00:00:00 +0530 Thu, 16 Jun 2011 14:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80376 The appellate tribunal set aside the orders of confiscation and penalty imposed by the Customs authorities on the appellant for the seized wrist watches and watch movements. The tribunal ruled in favor of the appellant, citing lack of conclusive proof of smuggling and extending the benefit of doubt. Consequently, the appellant was granted consequential reliefs based on the detailed analysis of evidence and legal arguments presented during the proceedings. Case-Laws Customs Mon, 25 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80376