https://www.taxtmi.com/caselaws?id=96441 The case involved the confiscation of goods seized by Customs from a Travel Agent's residence engaged in illegal activities related to importing restricted consumer goods. The Commissioner upheld the confiscation and penalty. The Tribunal found the lower authority erred in clearance decisions, stating jurisdiction rested with the Air Cargo Complex officers. It set aside the confiscation due to lack of proof of smuggling. Emphasizing the burden of proof, the Tribunal released goods except foreign currency, overturning the penalty. en-us Tue, 10 Jul 2001 00:00:00 +0530 Wed, 21 Dec 2011 16:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96441 The case involved the confiscation of goods seized by Customs from a Travel Agent's residence engaged in illegal activities related to importing restricted consumer goods. The Commissioner upheld the confiscation and penalty. The Tribunal found the lower authority erred in clearance decisions, stating jurisdiction rested with the Air Cargo Complex officers. It set aside the confiscation due to lack of proof of smuggling. Emphasizing the burden of proof, the Tribunal released goods except foreign currency, overturning the penalty. Case-Laws Central Excise Tue, 10 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96441