https://www.taxtmi.com/caselaws?id=119230 The appellate tribunal overturned the confiscation and penalties imposed under the Customs Act, 1962, as the department failed to prove the goods were smuggled. The seizure of goods from Mumbai was found to be unjustified, and the onus to establish smuggling was not met. Consequently, the confiscation order was set aside, and the goods were ordered to be released immediately. The penalties imposed were also revoked, and the appeals were allowed. en-us Thu, 29 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 17:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119230 The appellate tribunal overturned the confiscation and penalties imposed under the Customs Act, 1962, as the department failed to prove the goods were smuggled. The seizure of goods from Mumbai was found to be unjustified, and the onus to establish smuggling was not met. Consequently, the confiscation order was set aside, and the goods were ordered to be released immediately. The penalties imposed were also revoked, and the appeals were allowed. Case-Laws Customs Thu, 29 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119230