https://www.taxtmi.com/caselaws?id=91019 The appellate tribunal set aside the order, ruling that the foreign-origin goods did not automatically indicate smuggling, especially when freely importable by actual users. Criticizing the lower authorities for dismissing the affidavit without proper inquiry, the tribunal found insufficient evidence to establish smuggling. As a result, the confiscation of goods and the penalty imposed on the appellant were overturned, granting relief to the appellant. en-us Fri, 21 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 12:36:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91019 The appellate tribunal set aside the order, ruling that the foreign-origin goods did not automatically indicate smuggling, especially when freely importable by actual users. Criticizing the lower authorities for dismissing the affidavit without proper inquiry, the tribunal found insufficient evidence to establish smuggling. As a result, the confiscation of goods and the penalty imposed on the appellant were overturned, granting relief to the appellant. Case-Laws Customs Fri, 21 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91019