https://www.taxtmi.com/caselaws?id=390870 The Tribunal set aside the order of confiscation and penalties imposed under the Customs Act on individuals involved in a case concerning seized gold biscuits. Discrepancies in handling the goods and lack of proper documentation led to the burden of proof not being met by the appellants. The Tribunal found penalizing the Director of a Company without involving the Company unjustifiable, especially when the confiscation was overturned. Consequently, the penalties were deemed unsustainable, and the appeals were allowed, providing relief to the appellants. en-us Wed, 18 Dec 2019 00:00:00 +0530 Sat, 07 Nov 2020 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390870 The Tribunal set aside the order of confiscation and penalties imposed under the Customs Act on individuals involved in a case concerning seized gold biscuits. Discrepancies in handling the goods and lack of proper documentation led to the burden of proof not being met by the appellants. The Tribunal found penalizing the Director of a Company without involving the Company unjustifiable, especially when the confiscation was overturned. Consequently, the penalties were deemed unsustainable, and the appeals were allowed, providing relief to the appellants. Case-Laws Customs Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390870