https://www.taxtmi.com/caselaws?id=118487 The Tribunal ruled in favor of the appellants in a case involving the confiscation of goods under the Customs Act. The appellants successfully argued that the seized goods were non-notified and freely available in the market, not subject to confiscation. The Revenue failed to prove smuggling, and the presence of foreign markings on the goods was insufficient evidence. Legal principles regarding non-notified goods were pivotal, leading to the Tribunal setting aside the confiscation order, granting relief to the appellants, including reimbursement for the value of seized goods if already sold by the Department. en-us Mon, 30 Jan 2006 00:00:00 +0530 Sat, 30 Jun 2012 18:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118487 The Tribunal ruled in favor of the appellants in a case involving the confiscation of goods under the Customs Act. The appellants successfully argued that the seized goods were non-notified and freely available in the market, not subject to confiscation. The Revenue failed to prove smuggling, and the presence of foreign markings on the goods was insufficient evidence. Legal principles regarding non-notified goods were pivotal, leading to the Tribunal setting aside the confiscation order, granting relief to the appellants, including reimbursement for the value of seized goods if already sold by the Department. Case-Laws Customs Mon, 30 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118487