https://www.taxtmi.com/caselaws?id=124210 The appellate tribunal upheld the confiscation of goods and imposition of penalties due to the appellant's failure to prove legal procurement, as required under Section 123 of the Customs Act. The judge differentiated previous Tribunal decisions based on the presence of purchase documents and adjusted the fines accordingly, ultimately disposing of both appeals in a balanced manner. en-us Fri, 15 Jun 2007 00:00:00 +0530 Wed, 26 Sep 2012 17:07:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124210 The appellate tribunal upheld the confiscation of goods and imposition of penalties due to the appellant's failure to prove legal procurement, as required under Section 123 of the Customs Act. The judge differentiated previous Tribunal decisions based on the presence of purchase documents and adjusted the fines accordingly, ultimately disposing of both appeals in a balanced manner. Case-Laws Central Excise Fri, 15 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124210