https://www.taxtmi.com/caselaws?id=108140 The tribunal set aside the liability for confiscation of 7200 cartons of cigarettes seized at Delhi Domestic Airport, as the goods lacked foreign origin markings and suspicion alone was insufficient to prove smuggling. The imposed penalty of Rs. 10 lakhs was also revoked due to lack of evidence, with the retracted statement from the appellant deemed unreliable. The auction proceeds from the disposed goods were ordered to be refunded to the appellant, emphasizing the importance of concrete evidence over suspicion in determining smuggling activities. The appeal was allowed in favor of the appellant, granting consequential relief. en-us Wed, 07 Jul 1999 00:00:00 +0530 Fri, 30 Mar 2012 12:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108140 The tribunal set aside the liability for confiscation of 7200 cartons of cigarettes seized at Delhi Domestic Airport, as the goods lacked foreign origin markings and suspicion alone was insufficient to prove smuggling. The imposed penalty of Rs. 10 lakhs was also revoked due to lack of evidence, with the retracted statement from the appellant deemed unreliable. The auction proceeds from the disposed goods were ordered to be refunded to the appellant, emphasizing the importance of concrete evidence over suspicion in determining smuggling activities. The appeal was allowed in favor of the appellant, granting consequential relief. Case-Laws Customs Wed, 07 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108140