https://www.taxtmi.com/caselaws?id=80425 The Tribunal set aside the confiscation orders and penalties imposed under Section 112 of the Customs Act, 1962. It held that the confiscation of goods was invalid as it contravened the Tribunal's earlier directive to return the seized goods. Additionally, the penalties were deemed unjustified as there was insufficient evidence to prove smuggling, with the burden of proof resting on the department. Consequently, the appellant's appeal was allowed, and they were entitled to consequential reliefs. en-us Mon, 29 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 17:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80425 The Tribunal set aside the confiscation orders and penalties imposed under Section 112 of the Customs Act, 1962. It held that the confiscation of goods was invalid as it contravened the Tribunal's earlier directive to return the seized goods. Additionally, the penalties were deemed unjustified as there was insufficient evidence to prove smuggling, with the burden of proof resting on the department. Consequently, the appellant's appeal was allowed, and they were entitled to consequential reliefs. Case-Laws Customs Mon, 29 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80425