https://www.taxtmi.com/caselaws?id=243620 The court rejected the Revenue's appeal against the confiscation of goods and imposition of penalty, upholding the decision of the Ld. Commissioner (Appeal). It was determined that the appellant had lawfully purchased the goods from Chennai, and the Revenue failed to prove that the goods were smuggled. The court emphasized the lack of verification of documents by Revenue and the absence of notification of the goods under the Customs Act. Consequently, the appeal by Revenue was dismissed, affirming the Commissioner's findings. en-us Thu, 14 Nov 2013 00:00:00 +0530 Thu, 06 Feb 2014 06:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243620 The court rejected the Revenue's appeal against the confiscation of goods and imposition of penalty, upholding the decision of the Ld. Commissioner (Appeal). It was determined that the appellant had lawfully purchased the goods from Chennai, and the Revenue failed to prove that the goods were smuggled. The court emphasized the lack of verification of documents by Revenue and the absence of notification of the goods under the Customs Act. Consequently, the appeal by Revenue was dismissed, affirming the Commissioner's findings. Case-Laws Customs Thu, 14 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243620