https://www.taxtmi.com/caselaws?id=81475 The Tribunal allowed the appeals filed by the appellants, Shri Pannalal and Shri Badri Prasad, in a case involving the attempted unlawful export of silver bullion. The Tribunal found that the Department failed to prove that the place of seizure fell within the required 50-kilometer belt area as per Customs regulations. Consequently, the appellants were granted relief, emphasizing the significance of establishing jurisdictional compliance and the Department's burden of proof in cases of confiscation and penalties under the Customs Act. en-us Wed, 20 Mar 1991 00:00:00 +0530 Sat, 25 Jun 2011 14:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81475 The Tribunal allowed the appeals filed by the appellants, Shri Pannalal and Shri Badri Prasad, in a case involving the attempted unlawful export of silver bullion. The Tribunal found that the Department failed to prove that the place of seizure fell within the required 50-kilometer belt area as per Customs regulations. Consequently, the appellants were granted relief, emphasizing the significance of establishing jurisdictional compliance and the Department's burden of proof in cases of confiscation and penalties under the Customs Act. Case-Laws Customs Wed, 20 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81475