https://www.taxtmi.com/caselaws?id=100884 The Tribunal allowed the appeal against the Order-in-Original for confiscation of goods and penalty under Section 111(d) of the Customs Act. It found the Commissioner's decision invalid due to insufficient evidence and lack of proper investigation, emphasizing the Revenue's burden to prove goods as prohibited and smuggled. The case was remanded for a fresh decision, stressing the need for thorough inquiries and ensuring procedural fairness. The seized goods were to remain in customs custody until the new decision, underscoring the importance of adherence to legal procedures in customs matters. en-us Fri, 05 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 15:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100884 The Tribunal allowed the appeal against the Order-in-Original for confiscation of goods and penalty under Section 111(d) of the Customs Act. It found the Commissioner's decision invalid due to insufficient evidence and lack of proper investigation, emphasizing the Revenue's burden to prove goods as prohibited and smuggled. The case was remanded for a fresh decision, stressing the need for thorough inquiries and ensuring procedural fairness. The seized goods were to remain in customs custody until the new decision, underscoring the importance of adherence to legal procedures in customs matters. Case-Laws Customs Fri, 05 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100884