https://www.taxtmi.com/caselaws?id=291372 The Tribunal upheld the Commissioner's decision and rejected all appeals filed by the Revenue in a case involving the confiscation of goods suspected to be smuggled. The Tribunal emphasized the need for substantial evidence directly linking the goods to smuggling activities, stating that relying solely on trade opinions without expert validation was insufficient. As the Revenue failed to provide such evidence, the Commissioner's decision was affirmed, and the Stay Petition was disposed of accordingly. en-us Tue, 25 Jun 2019 00:00:00 +0530 Sat, 07 Nov 2020 15:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291372 The Tribunal upheld the Commissioner's decision and rejected all appeals filed by the Revenue in a case involving the confiscation of goods suspected to be smuggled. The Tribunal emphasized the need for substantial evidence directly linking the goods to smuggling activities, stating that relying solely on trade opinions without expert validation was insufficient. As the Revenue failed to provide such evidence, the Commissioner's decision was affirmed, and the Stay Petition was disposed of accordingly. Case-Laws Customs Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291372