https://www.taxtmi.com/caselaws?id=207161 The Tribunal overturned the lower authorities' decision to confiscate fabrics and impose penalties on appellants for alleged smuggling of foreign origin goods. The Tribunal found the revenue failed to provide concrete evidence proving the fabrics were smuggled, emphasizing the necessity of positive evidence in such cases. Absence of foreign markings or other indications of origin led the Tribunal to rule in favor of the appellants, setting aside the confiscation and penalties due to insufficient proof of smuggling. en-us Mon, 19 Sep 2011 00:00:00 +0530 Wed, 06 Nov 2013 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207161 The Tribunal overturned the lower authorities' decision to confiscate fabrics and impose penalties on appellants for alleged smuggling of foreign origin goods. The Tribunal found the revenue failed to provide concrete evidence proving the fabrics were smuggled, emphasizing the necessity of positive evidence in such cases. Absence of foreign markings or other indications of origin led the Tribunal to rule in favor of the appellants, setting aside the confiscation and penalties due to insufficient proof of smuggling. Case-Laws Customs Mon, 19 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207161