https://www.taxtmi.com/caselaws?id=219215 The judge ruled in favor of the appellants in a case involving the seizure and confiscation of zinc suspected to be smuggled from Nepal. The judge found that the Revenue failed to provide sufficient evidence to establish the goods' smuggled nature, emphasizing the lack of corroboration from independent sources and the absence of proof regarding the foreign origin of the zinc. The judge accepted the appellant's invoices and supplier statements as legitimate evidence of sale, ultimately setting aside the lower authorities' decision to confiscate the goods and impose penalties. en-us Wed, 28 Mar 2012 00:00:00 +0530 Thu, 18 Oct 2012 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219215 The judge ruled in favor of the appellants in a case involving the seizure and confiscation of zinc suspected to be smuggled from Nepal. The judge found that the Revenue failed to provide sufficient evidence to establish the goods' smuggled nature, emphasizing the lack of corroboration from independent sources and the absence of proof regarding the foreign origin of the zinc. The judge accepted the appellant's invoices and supplier statements as legitimate evidence of sale, ultimately setting aside the lower authorities' decision to confiscate the goods and impose penalties. Case-Laws Customs Wed, 28 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219215