https://www.taxtmi.com/caselaws?id=100669 The judgment set aside the order of confiscation and penalties imposed on the appellants for the seized Metal Scrap. The court found insufficient evidence to prove the Scrap was smuggled, citing doubts raised by the absence of statements from shop-owners and the Scrap not being listed as a specified item under the Customs Act. Consequently, the lack of independent evidence supporting the alleged smuggling led to the appellants being granted relief, and the related Stay Petitions were addressed and disposed of accordingly. en-us Fri, 28 Sep 2001 00:00:00 +0530 Fri, 03 Feb 2012 18:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100669 The judgment set aside the order of confiscation and penalties imposed on the appellants for the seized Metal Scrap. The court found insufficient evidence to prove the Scrap was smuggled, citing doubts raised by the absence of statements from shop-owners and the Scrap not being listed as a specified item under the Customs Act. Consequently, the lack of independent evidence supporting the alleged smuggling led to the appellants being granted relief, and the related Stay Petitions were addressed and disposed of accordingly. Case-Laws Customs Fri, 28 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100669