https://www.taxtmi.com/caselaws?id=116050 The Tribunal ruled in favor of the appellants in a case involving the confiscation of goods of foreign origin under Section 111(d) of the Customs Act, 1962. The appellants successfully argued that the seized goods, freely available in the market, were lawfully acquired from legitimate sources and not smuggled into India. The Tribunal held that non-notified goods cannot be confiscated solely based on foreign markings without proof of smuggling, setting aside the confiscation order, allowing the appeals, and directing the release of the goods due to the Department's failure to prove smuggling. en-us Mon, 11 Jul 2005 00:00:00 +0530 Wed, 06 Jun 2012 17:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116050 The Tribunal ruled in favor of the appellants in a case involving the confiscation of goods of foreign origin under Section 111(d) of the Customs Act, 1962. The appellants successfully argued that the seized goods, freely available in the market, were lawfully acquired from legitimate sources and not smuggled into India. The Tribunal held that non-notified goods cannot be confiscated solely based on foreign markings without proof of smuggling, setting aside the confiscation order, allowing the appeals, and directing the release of the goods due to the Department's failure to prove smuggling. Case-Laws Customs Mon, 11 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116050