https://www.taxtmi.com/caselaws?id=357795 The Tribunal set aside the orders of confiscation and penalties imposed on the appellant for attempting to export banned items to Nepal under the Customs Act, 1962. Emphasizing the burden of proof on Revenue for non-notified items, the Tribunal ruled that circumstantial evidence alone is insufficient to establish smuggling. Legal precedents were crucial in determining that concrete evidence is essential in such cases, leading to the conclusion that the impugned orders could not be upheld. Consequently, the appeals filed by the appellants were allowed, highlighting the importance of evidence and legal principles in customs cases involving non-notified goods. en-us Tue, 16 Jan 2018 00:00:00 +0530 Fri, 30 Mar 2018 08:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357795 The Tribunal set aside the orders of confiscation and penalties imposed on the appellant for attempting to export banned items to Nepal under the Customs Act, 1962. Emphasizing the burden of proof on Revenue for non-notified items, the Tribunal ruled that circumstantial evidence alone is insufficient to establish smuggling. Legal precedents were crucial in determining that concrete evidence is essential in such cases, leading to the conclusion that the impugned orders could not be upheld. Consequently, the appeals filed by the appellants were allowed, highlighting the importance of evidence and legal principles in customs cases involving non-notified goods. Case-Laws Customs Tue, 16 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357795