https://www.taxtmi.com/caselaws?id=110740 The Tribunal dismissed the appeals against the Customs (Appeals) orders, upholding the decision to set aside the confiscation of certain consumer goods of foreign origin. The Revenue's reliance on Tribunal decisions and failure to prove the smuggled nature of the goods was deemed insufficient. The Commissioner of Customs (Appeals) reduced penalties imposed on the firm and partner, emphasizing the changes in EXIM Policy post-1992 allowing liberalization of baggage imports. The judgment differentiated the case law cited by the Revenue, concluding that the goods in question were freely tradeable despite lacking bills. en-us Fri, 31 Oct 2003 00:00:00 +0530 Wed, 18 Apr 2012 14:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110740 The Tribunal dismissed the appeals against the Customs (Appeals) orders, upholding the decision to set aside the confiscation of certain consumer goods of foreign origin. The Revenue's reliance on Tribunal decisions and failure to prove the smuggled nature of the goods was deemed insufficient. The Commissioner of Customs (Appeals) reduced penalties imposed on the firm and partner, emphasizing the changes in EXIM Policy post-1992 allowing liberalization of baggage imports. The judgment differentiated the case law cited by the Revenue, concluding that the goods in question were freely tradeable despite lacking bills. Case-Laws Customs Fri, 31 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110740