https://www.taxtmi.com/caselaws?id=95896 The judge granted the appellants the benefit of doubt in three appeals challenging the confiscation of Nylon Sando Gangees and imposition of penalties. The court emphasized the importance of concrete evidence to establish foreign origin before alleging smuggling, especially for non-notified items. The judge found the authorities' reliance on unreliable hearsay evidence insufficient to prove smuggling, ultimately setting aside the impugned order and ruling in favor of the appellants. en-us Thu, 18 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 16:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95896 The judge granted the appellants the benefit of doubt in three appeals challenging the confiscation of Nylon Sando Gangees and imposition of penalties. The court emphasized the importance of concrete evidence to establish foreign origin before alleging smuggling, especially for non-notified items. The judge found the authorities' reliance on unreliable hearsay evidence insufficient to prove smuggling, ultimately setting aside the impugned order and ruling in favor of the appellants. Case-Laws Customs Thu, 18 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95896