https://www.taxtmi.com/caselaws?id=172038 The Commissioner (Appeals) set aside the confiscation and penalty imposed by the Revenue department on goods claimed to be of foreign origin, as the impugned goods were not listed under Section 123 of the Customs Act. The Revenue's failure to prove smuggling, lack of investigation into the goods' origin, and absence of evidence supporting their claims resulted in the dismissal of their appeals. en-us Thu, 16 May 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172038 The Commissioner (Appeals) set aside the confiscation and penalty imposed by the Revenue department on goods claimed to be of foreign origin, as the impugned goods were not listed under Section 123 of the Customs Act. The Revenue's failure to prove smuggling, lack of investigation into the goods' origin, and absence of evidence supporting their claims resulted in the dismissal of their appeals. Case-Laws Customs Thu, 16 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172038