https://www.taxtmi.com/caselaws?id=345118 The Tribunal set aside the impugned order concerning the confiscation of cash seized during a search, as there was no evidence linking the currency to the sale proceeds of smuggled goods. The lack of nexus between the seized cash and the goods, coupled with procedural flaws and inadequacies in examining evidence, led to the finding that the order lacked legal authority. The matter was remanded for a fresh adjudication to thoroughly assess the evidence and establish a reasonable belief in dealing with smuggled goods before confiscating sale proceeds. en-us Mon, 12 Jun 2017 00:00:00 +0530 Mon, 10 Jul 2017 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345118 The Tribunal set aside the impugned order concerning the confiscation of cash seized during a search, as there was no evidence linking the currency to the sale proceeds of smuggled goods. The lack of nexus between the seized cash and the goods, coupled with procedural flaws and inadequacies in examining evidence, led to the finding that the order lacked legal authority. The matter was remanded for a fresh adjudication to thoroughly assess the evidence and establish a reasonable belief in dealing with smuggled goods before confiscating sale proceeds. Case-Laws Customs Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345118