https://www.taxtmi.com/caselaws?id=920 The High Court upheld the Customs, Excise and Gold Control Appellate Tribunal's decision to set aside the confiscation of metal scraps and trucks, along with redemption fines and personal penalties imposed by the Commissioner of Customs. The Court found that the Revenue failed to prove the foreign origin of the goods, emphasizing the lack of evidence and voluntary statements under Section 108 of the Customs Act. The Tribunal's decision was deemed legally sound, with no costs awarded in the case. en-us Tue, 16 May 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=920 The High Court upheld the Customs, Excise and Gold Control Appellate Tribunal's decision to set aside the confiscation of metal scraps and trucks, along with redemption fines and personal penalties imposed by the Commissioner of Customs. The Court found that the Revenue failed to prove the foreign origin of the goods, emphasizing the lack of evidence and voluntary statements under Section 108 of the Customs Act. The Tribunal's decision was deemed legally sound, with no costs awarded in the case. Case-Laws Customs Tue, 16 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=920