https://www.taxtmi.com/caselaws?id=98427 The Tribunal set aside the impugned order, allowed the appeals, and ordered the return of the seized goods and consequential relief as per law. The department failed to establish a clear link between the seized goods and smuggled items, with unreliable statements recorded under duress and insufficient evidence. The Tribunal found the confiscations invalid due to lack of proof of smuggling and upheld that penalties under Section 112 of Customs Act were not maintainable. en-us Thu, 01 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 16:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98427 The Tribunal set aside the impugned order, allowed the appeals, and ordered the return of the seized goods and consequential relief as per law. The department failed to establish a clear link between the seized goods and smuggled items, with unreliable statements recorded under duress and insufficient evidence. The Tribunal found the confiscations invalid due to lack of proof of smuggling and upheld that penalties under Section 112 of Customs Act were not maintainable. Case-Laws Customs Thu, 01 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98427