https://www.taxtmi.com/caselaws?id=125233 The Tribunal set aside the confiscation order of 18000 pieces of Philips Triacs claimed by the appellants, ruling in their favor. The decision was based on the Revenue's failure to prove the goods were smuggled into the country, highlighting discrepancies in quantity and lack of direct dealings between the parties involved. The judgment underscores the necessity of meeting the burden of proof in smuggling cases and the requirement for substantial evidence to support confiscation orders. en-us Wed, 19 Nov 2008 00:00:00 +0530 Sat, 20 Oct 2012 18:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125233 The Tribunal set aside the confiscation order of 18000 pieces of Philips Triacs claimed by the appellants, ruling in their favor. The decision was based on the Revenue's failure to prove the goods were smuggled into the country, highlighting discrepancies in quantity and lack of direct dealings between the parties involved. The judgment underscores the necessity of meeting the burden of proof in smuggling cases and the requirement for substantial evidence to support confiscation orders. Case-Laws Customs Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125233