https://www.taxtmi.com/caselaws?id=170195 The High Court upheld the Tribunal's decision in the case involving the seizure of silver bars by Customs Authority from a passenger bus. The Tribunal had set aside the confiscation order due to lack of evidence proving the silver's foreign origin, which was required under the Customs Act. The High Court affirmed the Tribunal's decision, stating that the Revenue had failed to establish the silver's foreign origin and that the Tribunal's findings were based on relevant material without legal errors. Consequently, the Tribunal's decision was deemed lawful, and the tax case was disposed of in favor of the respondent, Harendra Prasad. en-us Mon, 15 Sep 2008 00:00:00 +0530 Tue, 19 May 2015 17:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170195 The High Court upheld the Tribunal's decision in the case involving the seizure of silver bars by Customs Authority from a passenger bus. The Tribunal had set aside the confiscation order due to lack of evidence proving the silver's foreign origin, which was required under the Customs Act. The High Court affirmed the Tribunal's decision, stating that the Revenue had failed to establish the silver's foreign origin and that the Tribunal's findings were based on relevant material without legal errors. Consequently, the Tribunal's decision was deemed lawful, and the tax case was disposed of in favor of the respondent, Harendra Prasad. Case-Laws Customs Mon, 15 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170195