https://www.taxtmi.com/caselaws?id=88994 The appellate tribunal set aside the confiscation of certain items and Indian Currency, reduced the penalty imposed, and directed the return of specific items. The tribunal found that some items lacked clear foreign origin markings and could not be conclusively deemed smuggled goods. It noted the appellant's explanation regarding the currency belonging to his wife and criticized the lack of evidence. The tribunal emphasized the burden of proof on the department and ordered further consideration for the release of remaining confiscated goods. en-us Thu, 19 Feb 1998 00:00:00 +0530 Thu, 22 Sep 2011 17:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88994 The appellate tribunal set aside the confiscation of certain items and Indian Currency, reduced the penalty imposed, and directed the return of specific items. The tribunal found that some items lacked clear foreign origin markings and could not be conclusively deemed smuggled goods. It noted the appellant's explanation regarding the currency belonging to his wife and criticized the lack of evidence. The tribunal emphasized the burden of proof on the department and ordered further consideration for the release of remaining confiscated goods. Case-Laws Customs Thu, 19 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88994