https://www.taxtmi.com/caselaws?id=237225 The Tribunal dismissed the Revenue's appeal and upheld the decision of the ld. Commissioner (Appeals) to release the seized silk yarn and refund the amount deposited by the respondent. It was found that the lower authority erred in relying on fictitious addresses without considering the evidence provided by the respondent, which demonstrated that the goods were manufactured at the actual location mentioned. The Tribunal emphasized the lack of proper investigation at the manufacturing site and concluded that the confiscation was unjustified. en-us Thu, 20 Dec 2012 00:00:00 +0530 Sat, 21 Sep 2013 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237225 The Tribunal dismissed the Revenue's appeal and upheld the decision of the ld. Commissioner (Appeals) to release the seized silk yarn and refund the amount deposited by the respondent. It was found that the lower authority erred in relying on fictitious addresses without considering the evidence provided by the respondent, which demonstrated that the goods were manufactured at the actual location mentioned. The Tribunal emphasized the lack of proper investigation at the manufacturing site and concluded that the confiscation was unjustified. Case-Laws Customs Thu, 20 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237225