https://www.taxtmi.com/caselaws?id=109544 The Tribunal set aside the impugned Order confiscating zinc and brass metal scraps, ruling in favor of the appellant. The Revenue failed to prove smuggling due to the non-notified status of the items and lack of foreign markings on the scraps. Circumstantial evidence like the driver fleeing and delayed claim filing was not deemed sufficient. The Tribunal emphasized that the delayed claim petition and post-seizure actions did not conclusively establish smuggling, granting relief to the appellant by allowing the appeal and overturning the confiscation. en-us Thu, 12 Jun 2003 00:00:00 +0530 Tue, 10 Apr 2012 17:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109544 The Tribunal set aside the impugned Order confiscating zinc and brass metal scraps, ruling in favor of the appellant. The Revenue failed to prove smuggling due to the non-notified status of the items and lack of foreign markings on the scraps. Circumstantial evidence like the driver fleeing and delayed claim filing was not deemed sufficient. The Tribunal emphasized that the delayed claim petition and post-seizure actions did not conclusively establish smuggling, granting relief to the appellant by allowing the appeal and overturning the confiscation. Case-Laws Customs Thu, 12 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109544