https://www.taxtmi.com/caselaws?id=112545 The Tribunal allowed both appeals, concluding that the appellant was entitled to receive back the seized goods, which included 20,000 pcs. of black necklace (mala) and 36,000 pcs. of metallic mala seized by customs authorities. The Revenue failed to establish the third-country origin of the goods, leading to the decision that the appellant should have the goods returned as per legal precedent. The cross-objections filed by the Revenue were also disposed of in favor of the appellant. en-us Tue, 20 Jul 2004 00:00:00 +0530 Mon, 30 Apr 2012 15:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112545 The Tribunal allowed both appeals, concluding that the appellant was entitled to receive back the seized goods, which included 20,000 pcs. of black necklace (mala) and 36,000 pcs. of metallic mala seized by customs authorities. The Revenue failed to establish the third-country origin of the goods, leading to the decision that the appellant should have the goods returned as per legal precedent. The cross-objections filed by the Revenue were also disposed of in favor of the appellant. Case-Laws Customs Tue, 20 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112545