https://www.taxtmi.com/caselaws?id=286840 The Tribunal ruled in favor of the appellant, setting aside the redemption fine and penalty imposed under Sections 112(a) and 112(b) of the Customs Act, 1962. The decision emphasized the Department's failure to prove the foreign origin or smuggling of the seized silver jewellery adequately. The Tribunal highlighted flaws in the adjudication process and the lack of conclusive evidence supporting the alleged contraventions, ultimately granting the appeal in favor of the appellant. en-us Wed, 01 Aug 2018 00:00:00 +0530 Tue, 17 Mar 2020 18:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286840 The Tribunal ruled in favor of the appellant, setting aside the redemption fine and penalty imposed under Sections 112(a) and 112(b) of the Customs Act, 1962. The decision emphasized the Department's failure to prove the foreign origin or smuggling of the seized silver jewellery adequately. The Tribunal highlighted flaws in the adjudication process and the lack of conclusive evidence supporting the alleged contraventions, ultimately granting the appeal in favor of the appellant. Case-Laws Customs Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286840