https://www.taxtmi.com/caselaws?id=255979 The court ruled in favor of the assessee, dismissing the tax appeal below Rs. 10 lakh on grounds of maintainability. It addressed issues concerning the burden of proof on seized diamonds and the challenge to the penalty imposed, ultimately favoring the assessee and citing legal precedents to support its decision. en-us Mon, 19 Jan 2015 00:00:00 +0530 Sat, 31 Jan 2015 13:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255979 The court ruled in favor of the assessee, dismissing the tax appeal below Rs. 10 lakh on grounds of maintainability. It addressed issues concerning the burden of proof on seized diamonds and the challenge to the penalty imposed, ultimately favoring the assessee and citing legal precedents to support its decision. Case-Laws Customs Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255979