https://www.taxtmi.com/caselaws?id=105107 The case involved the confiscation of HDPE granules with foreign markings, valued at Rs. 90,000. The appellant faced confiscation and a penalty for allegedly smuggled goods. The Tribunal emphasized that foreign markings alone do not prove smuggling and highlighted the Department's burden to establish smuggling under Section 123 of the Customs Act, 1962. Lack of documentation for legal acquisition and communication issues regarding joint inspections influenced the decision. Citing relevant case laws, the Tribunal set aside the impugned order, allowing the appeal. en-us Thu, 06 May 1999 00:00:00 +0530 Fri, 02 Mar 2012 15:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105107 The case involved the confiscation of HDPE granules with foreign markings, valued at Rs. 90,000. The appellant faced confiscation and a penalty for allegedly smuggled goods. The Tribunal emphasized that foreign markings alone do not prove smuggling and highlighted the Department's burden to establish smuggling under Section 123 of the Customs Act, 1962. Lack of documentation for legal acquisition and communication issues regarding joint inspections influenced the decision. Citing relevant case laws, the Tribunal set aside the impugned order, allowing the appeal. Case-Laws Customs Thu, 06 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105107