https://www.taxtmi.com/caselaws?id=102290 The Tribunal waived the deposit of penalties imposed on eight applicants stopped while carrying gold, citing the burden of proof on the department to prove smuggling, which they failed to do. Despite suspicions raised, discrepancies in documents were insufficient to dismiss the claim of legal acquisition, especially when sellers confirmed transactions. The Tribunal accepted the out of turn hearing request due to the substantial value of the confiscated gold, exceeding two crores, and instructed the department not to dispose of the gold until the appeal decision. en-us Mon, 05 Nov 2001 00:00:00 +0530 Tue, 14 Feb 2012 13:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102290 The Tribunal waived the deposit of penalties imposed on eight applicants stopped while carrying gold, citing the burden of proof on the department to prove smuggling, which they failed to do. Despite suspicions raised, discrepancies in documents were insufficient to dismiss the claim of legal acquisition, especially when sellers confirmed transactions. The Tribunal accepted the out of turn hearing request due to the substantial value of the confiscated gold, exceeding two crores, and instructed the department not to dispose of the gold until the appeal decision. Case-Laws Customs Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102290