https://www.taxtmi.com/caselaws?id=86104 The penalty imposed on the appellant under Section 112(b) of the Customs Act, 1962 was set aside due to lack of evidence connecting him to smuggling activities. The confiscation of Rs. 10,75,000/- seized from another party's residence was also overturned as the Department failed to prove the amount as proceeds of smuggling. The tribunal emphasized the importance of concrete evidence and the burden of proof on the Department in such cases. en-us Wed, 28 Feb 1996 00:00:00 +0530 Wed, 10 Aug 2011 12:47:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86104 The penalty imposed on the appellant under Section 112(b) of the Customs Act, 1962 was set aside due to lack of evidence connecting him to smuggling activities. The confiscation of Rs. 10,75,000/- seized from another party's residence was also overturned as the Department failed to prove the amount as proceeds of smuggling. The tribunal emphasized the importance of concrete evidence and the burden of proof on the Department in such cases. Case-Laws Customs Wed, 28 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86104