https://www.taxtmi.com/caselaws?id=107290 The Tribunal allowed the appeal, setting aside the confiscation of the currency and the scooter, as well as the penalty imposed on the appellant. The judgment emphasized the importance of evidence and burden of proof in cases involving confiscation under the Customs Act, highlighting the need for corroborative evidence to support allegations of smuggling and sale proceeds. en-us Thu, 06 Mar 2003 00:00:00 +0530 Wed, 21 Mar 2012 12:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107290 The Tribunal allowed the appeal, setting aside the confiscation of the currency and the scooter, as well as the penalty imposed on the appellant. The judgment emphasized the importance of evidence and burden of proof in cases involving confiscation under the Customs Act, highlighting the need for corroborative evidence to support allegations of smuggling and sale proceeds. Case-Laws Customs Thu, 06 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107290