https://www.taxtmi.com/caselaws?id=114824 The court set aside the impugned order, allowing the appeals with consequential relief. The department failed to provide concrete evidence to support claims of smuggling and unlawful acquisition of gold jewellery. The adjudicating authority's decision to confiscate the gold jewellery and impose penalties was based on unsubstantiated statements and irrelevant chits. en-us Fri, 10 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 14:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114824 The court set aside the impugned order, allowing the appeals with consequential relief. The department failed to provide concrete evidence to support claims of smuggling and unlawful acquisition of gold jewellery. The adjudicating authority's decision to confiscate the gold jewellery and impose penalties was based on unsubstantiated statements and irrelevant chits. Case-Laws Customs Fri, 10 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114824