https://www.taxtmi.com/caselaws?id=349708 The appellate tribunal overturned the decision to confiscate goods and impose fines and penalties based on suspicion of smuggling, emphasizing the inadequacy of mere visual examination and the necessity of concrete evidence to establish smuggling allegations. The tribunal highlighted the burden on the department to prove the smuggled nature of goods, especially in cases involving non-notified items. Relying solely on visual examination was deemed legally insufficient, leading to the allowance of the appeals and setting aside of the impugned order due to the lack of substantial evidence supporting the smuggling allegations. en-us Wed, 18 Oct 2017 00:00:00 +0530 Tue, 24 Oct 2017 10:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349708 The appellate tribunal overturned the decision to confiscate goods and impose fines and penalties based on suspicion of smuggling, emphasizing the inadequacy of mere visual examination and the necessity of concrete evidence to establish smuggling allegations. The tribunal highlighted the burden on the department to prove the smuggled nature of goods, especially in cases involving non-notified items. Relying solely on visual examination was deemed legally insufficient, leading to the allowance of the appeals and setting aside of the impugned order due to the lack of substantial evidence supporting the smuggling allegations. Case-Laws Customs Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349708