https://www.taxtmi.com/caselaws?id=384501 The Tribunal allowed the appeal, setting aside the confiscation, redemption fine, and duty demand on Micro SD cards. It emphasized the lack of concrete proof of illegal importation, discrepancies in inspection reports, and the Department's failure to address key issues, shifting the burden of proof. The decision underscored the significance of proper evidence and compliance with legal standards in Customs Act cases, granting relief to the Appellant based on these considerations. en-us Tue, 13 Aug 2019 00:00:00 +0530 Fri, 16 Aug 2019 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384501 The Tribunal allowed the appeal, setting aside the confiscation, redemption fine, and duty demand on Micro SD cards. It emphasized the lack of concrete proof of illegal importation, discrepancies in inspection reports, and the Department's failure to address key issues, shifting the burden of proof. The decision underscored the significance of proper evidence and compliance with legal standards in Customs Act cases, granting relief to the Appellant based on these considerations. Case-Laws Customs Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384501