https://www.taxtmi.com/caselaws?id=221864 The Tribunal set aside confiscation orders for scrap batteries and a truck, as Revenue failed to prove smuggling from Nepal solely based on the driver's statement. Emphasizing the need for corroborative evidence, the Tribunal rejected confiscation due to lack of direct proof of foreign origin. Penalties on the appellants were revoked as no evidence supported smuggling allegations, aligning with the annulment of confiscation orders. en-us Wed, 27 Jun 2012 00:00:00 +0530 Wed, 03 Apr 2013 07:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221864 The Tribunal set aside confiscation orders for scrap batteries and a truck, as Revenue failed to prove smuggling from Nepal solely based on the driver's statement. Emphasizing the need for corroborative evidence, the Tribunal rejected confiscation due to lack of direct proof of foreign origin. Penalties on the appellants were revoked as no evidence supported smuggling allegations, aligning with the annulment of confiscation orders. Case-Laws Customs Wed, 27 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221864