https://www.taxtmi.com/caselaws?id=125900 The court set aside the confiscation of ladies watches and currency, ruling in favor of the appellant. The court found that the watches were not liable for confiscation as some had genuine HMT movements. Additionally, there was insufficient evidence to prove that the currency seized was from the sale of smuggled goods. The court highlighted the failure to establish the sale and the identities of the buyer and seller, leading to the decision that the confiscation of currency was unsustainable. Consequently, the impugned order was set aside, and the appeal was allowed. en-us Fri, 20 Mar 2009 00:00:00 +0530 Wed, 31 Oct 2012 13:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125900 The court set aside the confiscation of ladies watches and currency, ruling in favor of the appellant. The court found that the watches were not liable for confiscation as some had genuine HMT movements. Additionally, there was insufficient evidence to prove that the currency seized was from the sale of smuggled goods. The court highlighted the failure to establish the sale and the identities of the buyer and seller, leading to the decision that the confiscation of currency was unsustainable. Consequently, the impugned order was set aside, and the appeal was allowed. Case-Laws Customs Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125900