https://www.taxtmi.com/caselaws?id=326163 The Tribunal dismissed the Revenue's appeal against the Order-in-Appeal, upholding the decision that the seized goods were not notified under Section 123 of the Customs Act, 1962. As the Revenue failed to prove smuggling and establish illicit importation despite discrepancies in markings, the burden of proof was not met. The Tribunal affirmed the dropping of proceedings against the Respondent, emphasizing that without evidence of smuggling and non-notification under Section 123, the Revenue's appeal was dismissed. en-us Wed, 06 Apr 2016 00:00:00 +0530 Fri, 08 Apr 2016 12:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326163 The Tribunal dismissed the Revenue's appeal against the Order-in-Appeal, upholding the decision that the seized goods were not notified under Section 123 of the Customs Act, 1962. As the Revenue failed to prove smuggling and establish illicit importation despite discrepancies in markings, the burden of proof was not met. The Tribunal affirmed the dropping of proceedings against the Respondent, emphasizing that without evidence of smuggling and non-notification under Section 123, the Revenue's appeal was dismissed. Case-Laws Customs Wed, 06 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326163