https://www.taxtmi.com/caselaws?id=81486 The Tribunal found that there was no reasonable belief to justify the seizure of the diamonds and wrist watches as smuggled goods. The appellants successfully discharged the burden of proof to show that the goods were licitly imported by providing sufficient evidence. The confiscation of Indian currency of Rs. 71,000.00 was deemed unjustified, and the penalties imposed on the appellants under the Customs Act were set aside. The appeals were allowed, and the appellants were entitled to consequential reliefs. en-us Tue, 30 Jul 1991 00:00:00 +0530 Sat, 25 Jun 2011 15:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81486 The Tribunal found that there was no reasonable belief to justify the seizure of the diamonds and wrist watches as smuggled goods. The appellants successfully discharged the burden of proof to show that the goods were licitly imported by providing sufficient evidence. The confiscation of Indian currency of Rs. 71,000.00 was deemed unjustified, and the penalties imposed on the appellants under the Customs Act were set aside. The appeals were allowed, and the appellants were entitled to consequential reliefs. Case-Laws Customs Tue, 30 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81486