https://www.taxtmi.com/caselaws?id=107024 Customs officers seized goods suspected of being smuggled from two shops in Mumbai. The Commissioner ordered the confiscation of foreign-origin goods valued at Rs. 20.52 lakhs and imposed penalties. The appellant argued that a significant portion of the goods were of Indian origin, supported by evidence. During the appeal, it was revealed that initial denials by individuals involved in supplying the goods were due to fear. The Tribunal criticized the Commissioner for not considering crucial evidence and directed a fresh adjudication. The appeals were allowed, and the Commissioner was tasked with reevaluating the case thoroughly for a lawful decision. en-us Mon, 09 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 10:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107024 Customs officers seized goods suspected of being smuggled from two shops in Mumbai. The Commissioner ordered the confiscation of foreign-origin goods valued at Rs. 20.52 lakhs and imposed penalties. The appellant argued that a significant portion of the goods were of Indian origin, supported by evidence. During the appeal, it was revealed that initial denials by individuals involved in supplying the goods were due to fear. The Tribunal criticized the Commissioner for not considering crucial evidence and directed a fresh adjudication. The appeals were allowed, and the Commissioner was tasked with reevaluating the case thoroughly for a lawful decision. Case-Laws Customs Mon, 09 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107024