https://www.taxtmi.com/caselaws?id=166220 The Tribunal allowed the appeal in a case involving the seizure and confiscation of diamonds under the Customs Act. The appellant successfully proved legal acquisition and possession of the diamonds, shifting the burden to Customs authorities to establish smuggling conclusively. The Tribunal criticized the misinterpretation of provisions by the authorities and directed the return of the seized diamonds to the appellant within two months, emphasizing the importance of fulfilling the burden of proof and establishing smuggling allegations before confiscation. en-us Wed, 08 Jun 1983 00:00:00 +0530 Fri, 29 Aug 2014 11:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166220 The Tribunal allowed the appeal in a case involving the seizure and confiscation of diamonds under the Customs Act. The appellant successfully proved legal acquisition and possession of the diamonds, shifting the burden to Customs authorities to establish smuggling conclusively. The Tribunal criticized the misinterpretation of provisions by the authorities and directed the return of the seized diamonds to the appellant within two months, emphasizing the importance of fulfilling the burden of proof and establishing smuggling allegations before confiscation. Case-Laws Customs Wed, 08 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166220