https://www.taxtmi.com/caselaws?id=107918 The Tribunal set aside the confiscation of seized raw silk/silk yarn and duty demands due to the Department's failure to prove illicit importation conclusively. The case was remanded for further investigation to establish facts accurately. Penalties imposed were not addressed pending remand proceedings. The packing material confiscation was upheld as it was used to conceal smuggled goods. An amount deposited was appropriated towards customs duties, penalties, and interest, subject to reconsideration in the remand. Appeals were allowed for further investigation and adjudication by the appropriate authority. en-us Fri, 29 Aug 2003 00:00:00 +0530 Tue, 27 Mar 2012 17:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107918 The Tribunal set aside the confiscation of seized raw silk/silk yarn and duty demands due to the Department's failure to prove illicit importation conclusively. The case was remanded for further investigation to establish facts accurately. Penalties imposed were not addressed pending remand proceedings. The packing material confiscation was upheld as it was used to conceal smuggled goods. An amount deposited was appropriated towards customs duties, penalties, and interest, subject to reconsideration in the remand. Appeals were allowed for further investigation and adjudication by the appropriate authority. Case-Laws Customs Fri, 29 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107918