https://www.taxtmi.com/caselaws?id=361117 The Tribunal condoned the Revenue's delay in filing an appeal regarding the confiscation of gold jewellery seized from a passenger, attributing the delay to confusion over jurisdictional authority. The Tribunal upheld the Commissioner (Appeals) decision to not confiscate the jewellery, citing insufficient evidence to prove smuggling beyond the passenger's statement and the absence of foreign markings on the jewellery. The Revenue's appeal was rejected, affirming the decision of the impugned order as justified based on the available facts and legal considerations. en-us Tue, 15 May 2018 00:00:00 +0530 Sat, 22 Jun 2019 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361117 The Tribunal condoned the Revenue's delay in filing an appeal regarding the confiscation of gold jewellery seized from a passenger, attributing the delay to confusion over jurisdictional authority. The Tribunal upheld the Commissioner (Appeals) decision to not confiscate the jewellery, citing insufficient evidence to prove smuggling beyond the passenger's statement and the absence of foreign markings on the jewellery. The Revenue's appeal was rejected, affirming the decision of the impugned order as justified based on the available facts and legal considerations. Case-Laws Customs Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361117