https://www.taxtmi.com/caselaws?id=116003 The Tribunal dismissed the appeals, upholding the decision of the Commissioner (Appeals) in favor of the respondents. The Tribunal found no evidence to establish that the goods were of smuggled nature, emphasizing the Revenue's burden to prove such under Section 123 of the Customs Act. The judgment was pronounced on 25-4-2005, with the confiscation of goods and penalty imposition set aside in light of the lack of proof of smuggling. en-us Mon, 25 Apr 2005 00:00:00 +0530 Wed, 06 Jun 2012 14:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116003 The Tribunal dismissed the appeals, upholding the decision of the Commissioner (Appeals) in favor of the respondents. The Tribunal found no evidence to establish that the goods were of smuggled nature, emphasizing the Revenue's burden to prove such under Section 123 of the Customs Act. The judgment was pronounced on 25-4-2005, with the confiscation of goods and penalty imposition set aside in light of the lack of proof of smuggling. Case-Laws Customs Mon, 25 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116003