https://www.taxtmi.com/caselaws?id=286379 The Appellate Tribunal CESTAT ALLAHABAD upheld the Commissioner(Appeals) order setting aside the confiscation of goods and penalties imposed by Customs authorities. The Tribunal emphasized the lack of substantial evidence to prove smuggling, noting that the basis for suspicion was unreliable and the burden of proof on Revenue was not met. The decision highlights the importance of clear and reliable evidence in cases involving confiscation of goods and penalties based on suspicion of smuggling, emphasizing the need to meet the burden of proof to establish the illicit nature of goods. en-us Thu, 20 Jun 2019 00:00:00 +0530 Sun, 23 Feb 2020 12:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286379 The Appellate Tribunal CESTAT ALLAHABAD upheld the Commissioner(Appeals) order setting aside the confiscation of goods and penalties imposed by Customs authorities. The Tribunal emphasized the lack of substantial evidence to prove smuggling, noting that the basis for suspicion was unreliable and the burden of proof on Revenue was not met. The decision highlights the importance of clear and reliable evidence in cases involving confiscation of goods and penalties based on suspicion of smuggling, emphasizing the need to meet the burden of proof to establish the illicit nature of goods. Case-Laws Customs Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286379