https://www.taxtmi.com/caselaws?id=124063 The appeal against the orders of the Commissioner (Appeals) dated 28-1-2005 & 2-2-2005, involving burden of proof under Section 123 of the Customs Act, duty payment under Section 125(2), and reduction of redemption fine and penalty, was dismissed. The appellant failed to establish legal importation and acquisition of the seized goods, leading to the confiscation upheld by the Commissioner (Appeals). The duty payment timing was deemed correct, and the redemption fine was reduced to Rs. 2 lakhs while maintaining the penalty amount. The judgment emphasized compliance with legal importation requirements and affirmed the decisions of the Commissioner (Appeals) with minor adjustments. en-us Fri, 22 Jun 2007 00:00:00 +0530 Tue, 25 Sep 2012 11:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124063 The appeal against the orders of the Commissioner (Appeals) dated 28-1-2005 & 2-2-2005, involving burden of proof under Section 123 of the Customs Act, duty payment under Section 125(2), and reduction of redemption fine and penalty, was dismissed. The appellant failed to establish legal importation and acquisition of the seized goods, leading to the confiscation upheld by the Commissioner (Appeals). The duty payment timing was deemed correct, and the redemption fine was reduced to Rs. 2 lakhs while maintaining the penalty amount. The judgment emphasized compliance with legal importation requirements and affirmed the decisions of the Commissioner (Appeals) with minor adjustments. Case-Laws Customs Fri, 22 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124063