https://www.taxtmi.com/caselaws?id=109075 The Tribunal set aside the order of confiscation and penalty, allowing the appeals. It emphasized that the minor discrepancies in weights did not justify rejecting the appellant's evidence and that the Department failed to prove the diamonds were smuggled. The Tribunal also noted that the procedural amendment to Section 123 applied retrospectively, shifting the burden of proof to the Department. en-us Wed, 27 Nov 1991 00:00:00 +0530 Thu, 05 Apr 2012 17:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109075 The Tribunal set aside the order of confiscation and penalty, allowing the appeals. It emphasized that the minor discrepancies in weights did not justify rejecting the appellant's evidence and that the Department failed to prove the diamonds were smuggled. The Tribunal also noted that the procedural amendment to Section 123 applied retrospectively, shifting the burden of proof to the Department. Case-Laws Customs Wed, 27 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109075