https://www.taxtmi.com/caselaws?id=153789 The Tribunal dismissed the Revenue's appeals and upheld the decision of the Commissioner (Appeals) regarding the confiscation order and penalties imposed in a case involving the interception of a truck near the Indo-Nepal Border carrying iron scrap. The key issue was the origin of the seized goods, with conflicting statements and lack of conclusive evidence supporting Nepalese origin. The Tribunal found the Department failed to prove the scrap was of smuggled origin, leading to the dismissal of the appeals. en-us Wed, 30 Dec 2009 00:00:00 +0530 Tue, 30 Jul 2013 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153789 The Tribunal dismissed the Revenue's appeals and upheld the decision of the Commissioner (Appeals) regarding the confiscation order and penalties imposed in a case involving the interception of a truck near the Indo-Nepal Border carrying iron scrap. The key issue was the origin of the seized goods, with conflicting statements and lack of conclusive evidence supporting Nepalese origin. The Tribunal found the Department failed to prove the scrap was of smuggled origin, leading to the dismissal of the appeals. Case-Laws Customs Wed, 30 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153789