https://www.taxtmi.com/caselaws?id=402931 The Tribunal allowed the appeal, set aside the impugned order, and directed the return of the seized exotic birds and animals to the appellant within seven days. The Tribunal emphasized that domestic trade and possession of exotic birds and animals are legal and not governed by the Customs Act or the Wildlife Protection Act. The Revenue failed to establish smuggling allegations with concrete evidence, and mere suspicion cannot justify confiscation and penalties. en-us Thu, 07 Jan 2021 00:00:00 +0530 Thu, 14 Jan 2021 20:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402931 The Tribunal allowed the appeal, set aside the impugned order, and directed the return of the seized exotic birds and animals to the appellant within seven days. The Tribunal emphasized that domestic trade and possession of exotic birds and animals are legal and not governed by the Customs Act or the Wildlife Protection Act. The Revenue failed to establish smuggling allegations with concrete evidence, and mere suspicion cannot justify confiscation and penalties. Case-Laws Customs Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402931