https://www.taxtmi.com/caselaws?id=95424 The Tribunal set aside the confiscation of currency and penalties imposed on Mohan Shet and Sujatha Mohan Shet under the Customs Act. It emphasized the lack of clear evidence linking the money to smuggled goods and the failure to prove the gold was smuggled satisfactorily. The burden of proof remained with the department, and inconsistencies in statements and evidence provided were noted. The Tribunal highlighted the necessity for concrete proof to apply Section 121 and concluded in favor of the appellants, allowing their appeals. en-us Fri, 19 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 12:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95424 The Tribunal set aside the confiscation of currency and penalties imposed on Mohan Shet and Sujatha Mohan Shet under the Customs Act. It emphasized the lack of clear evidence linking the money to smuggled goods and the failure to prove the gold was smuggled satisfactorily. The burden of proof remained with the department, and inconsistencies in statements and evidence provided were noted. The Tribunal highlighted the necessity for concrete proof to apply Section 121 and concluded in favor of the appellants, allowing their appeals. Case-Laws Customs Fri, 19 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95424