https://www.taxtmi.com/caselaws?id=103591 Confiscation of paddy and trucks, and the related penalties, depended on where the interception and seizure actually occurred. The adjudicating authority recorded interception at no-man's land near the border, while the appellants claimed an inland interception and supported that version with affidavits from persons said to be present. Because the factual controversy remained unresolved, the benefit of doubt was extended to the appellants. The confiscation order and penalties were therefore set aside in the four matters covered, with consequential relief. en-us Thu, 26 Jul 2001 00:00:00 +0530 Thu, 23 Feb 2012 18:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103591 Confiscation of paddy and trucks, and the related penalties, depended on where the interception and seizure actually occurred. The adjudicating authority recorded interception at no-man's land near the border, while the appellants claimed an inland interception and supported that version with affidavits from persons said to be present. Because the factual controversy remained unresolved, the benefit of doubt was extended to the appellants. The confiscation order and penalties were therefore set aside in the four matters covered, with consequential relief. Case-Laws Customs Thu, 26 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103591