https://www.taxtmi.com/caselaws?id=104854 Proceedings against alleged intended receivers of smuggled silver were dropped because the record did not establish any intention to receive the goods or any concrete evidence supporting the allegation. On that evidentiary basis, the order dropping the proceedings was held justified, and the departmental challenge failed. The reasoning was also supported by the case law relied upon for the respondents. en-us Thu, 09 May 2002 00:00:00 +0530 Thu, 01 Mar 2012 15:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104854 Proceedings against alleged intended receivers of smuggled silver were dropped because the record did not establish any intention to receive the goods or any concrete evidence supporting the allegation. On that evidentiary basis, the order dropping the proceedings was held justified, and the departmental challenge failed. The reasoning was also supported by the case law relied upon for the respondents. Case-Laws Central Excise Thu, 09 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104854