https://www.taxtmi.com/caselaws?id=100036 The tribunal allowed the appeals, setting aside the confiscation of silk yarn and penalties imposed on the appellants. Emphasizing the burden of proof on the department, it noted the lack of evidence establishing illicit importation. The tribunal criticized the reliance on assumptions and lack of thorough investigations, highlighting the necessity of concrete evidence in smuggling cases. en-us Thu, 12 Apr 2001 00:00:00 +0530 Tue, 31 Jan 2012 10:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100036 The tribunal allowed the appeals, setting aside the confiscation of silk yarn and penalties imposed on the appellants. Emphasizing the burden of proof on the department, it noted the lack of evidence establishing illicit importation. The tribunal criticized the reliance on assumptions and lack of thorough investigations, highlighting the necessity of concrete evidence in smuggling cases. Case-Laws Customs Thu, 12 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100036