https://www.taxtmi.com/caselaws?id=110209 The Tribunal overturned the penalties imposed on the appellants under Section 112 of the Customs Act in a case involving the seizure and confiscation of silver chorsas believed to be converted from smuggled silver bars. The Tribunal found insufficient evidence to prove that the appellants had knowledge or reasonable belief that the chorsas were made from smuggled silver bars. The burden of proof was not met by the Revenue regarding the workers' awareness of the silver bars' origin, resulting in the penalties being deemed unsustainable and set aside. en-us Mon, 17 Nov 2003 00:00:00 +0530 Sat, 14 Apr 2012 11:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110209 The Tribunal overturned the penalties imposed on the appellants under Section 112 of the Customs Act in a case involving the seizure and confiscation of silver chorsas believed to be converted from smuggled silver bars. The Tribunal found insufficient evidence to prove that the appellants had knowledge or reasonable belief that the chorsas were made from smuggled silver bars. The burden of proof was not met by the Revenue regarding the workers' awareness of the silver bars' origin, resulting in the penalties being deemed unsustainable and set aside. Case-Laws Customs Mon, 17 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110209