https://www.taxtmi.com/caselaws?id=114403 The Appellate Tribunal found in favor of the appellants in a customs case involving the confiscation of goods under Sections 111(m) and 119 of the Customs Act, 1962. The Tribunal held that the Department failed to provide positive evidence of smuggling for non-notified goods, leading to the confiscation being deemed unsustainable. As a result, penalties and duty demands were set aside, emphasizing the importance of establishing smuggling through positive evidence. The Tribunal also highlighted the necessity for independent proof in cases involving non-notified goods under Section 123, ultimately granting consequential reliefs to the appellants. en-us Thu, 02 Sep 2004 00:00:00 +0530 Tue, 15 May 2012 14:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114403 The Appellate Tribunal found in favor of the appellants in a customs case involving the confiscation of goods under Sections 111(m) and 119 of the Customs Act, 1962. The Tribunal held that the Department failed to provide positive evidence of smuggling for non-notified goods, leading to the confiscation being deemed unsustainable. As a result, penalties and duty demands were set aside, emphasizing the importance of establishing smuggling through positive evidence. The Tribunal also highlighted the necessity for independent proof in cases involving non-notified goods under Section 123, ultimately granting consequential reliefs to the appellants. Case-Laws Customs Thu, 02 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114403