https://www.taxtmi.com/caselaws?id=265142 The Tribunal upheld the Ld. Commissioner (A)'s decision, dismissing the Revenue's appeal. The respondent successfully proved legitimate procurement of gold, shifting the burden of proof back to the Revenue. The Tribunal emphasized the lack of concrete evidence supporting smuggling allegations and the credibility of the respondent's evidence, leading to the dismissal of penalties imposed by the Adjudicating Authority. en-us Tue, 14 Jul 2015 00:00:00 +0530 Fri, 08 Jan 2016 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265142 The Tribunal upheld the Ld. Commissioner (A)'s decision, dismissing the Revenue's appeal. The respondent successfully proved legitimate procurement of gold, shifting the burden of proof back to the Revenue. The Tribunal emphasized the lack of concrete evidence supporting smuggling allegations and the credibility of the respondent's evidence, leading to the dismissal of penalties imposed by the Adjudicating Authority. Case-Laws Customs Tue, 14 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265142