https://www.taxtmi.com/caselaws?id=293427 The Tribunal set aside the Customs Commissioner's order confiscating seized gold and imposing penalties on four appellants. The Tribunal found that the claimants successfully proved lawful possession of the gold, shifting the burden of proving smuggling onto the department. Lack of evidence of illegal importation, coupled with the presence of lawful possession documentation, led the Tribunal to conclude that mere doubts and suspicions are inadequate for penal action. The appellants' appeals were allowed with consequential benefits. en-us Fri, 09 Aug 2019 00:00:00 +0530 Wed, 10 Feb 2021 19:08:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293427 The Tribunal set aside the Customs Commissioner's order confiscating seized gold and imposing penalties on four appellants. The Tribunal found that the claimants successfully proved lawful possession of the gold, shifting the burden of proving smuggling onto the department. Lack of evidence of illegal importation, coupled with the presence of lawful possession documentation, led the Tribunal to conclude that mere doubts and suspicions are inadequate for penal action. The appellants' appeals were allowed with consequential benefits. Case-Laws Customs Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293427