https://www.taxtmi.com/caselaws?id=105099 The Tribunal set aside the impugned order confiscating silk yarn valued at Rs. 21,64,000 under Section 111(d) of the Customs Act, 1962, and imposing penalties of Rs. 1.00 lakh on each of the four appellants. The Tribunal found that the discrepancies in statements and documents were satisfactorily explained by the appellants, and the burden of proof to establish the smuggled nature of the goods lay with the Department, which it failed to discharge. The Tribunal allowed the appeals with consequential reliefs to the appellants due to violations of natural justice and insufficient evidence provided by the Department. en-us Wed, 31 Mar 1999 00:00:00 +0530 Fri, 02 Mar 2012 15:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105099 The Tribunal set aside the impugned order confiscating silk yarn valued at Rs. 21,64,000 under Section 111(d) of the Customs Act, 1962, and imposing penalties of Rs. 1.00 lakh on each of the four appellants. The Tribunal found that the discrepancies in statements and documents were satisfactorily explained by the appellants, and the burden of proof to establish the smuggled nature of the goods lay with the Department, which it failed to discharge. The Tribunal allowed the appeals with consequential reliefs to the appellants due to violations of natural justice and insufficient evidence provided by the Department. Case-Laws Customs Wed, 31 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105099