https://www.taxtmi.com/caselaws?id=418883 The High Court upheld the decisions of the Customs, Excise and Service Tax Appellate Tribunal to set aside penalties imposed on the accused individuals, Mr. C. Srinivas and Mr. R. Kailash. Mr. Kailash provided valid evidence of legal import, shifting the burden of proof to the Department, which failed to refute the evidence. Scientific analysis confirmed the Indian origin of the gold seized from Mr. Srinivas, leading to the Court dismissing the Department's appeals and ruling in favor of the accused individuals. en-us Tue, 22 Feb 2022 00:00:00 +0530 Sat, 26 Feb 2022 05:59:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418883 The High Court upheld the decisions of the Customs, Excise and Service Tax Appellate Tribunal to set aside penalties imposed on the accused individuals, Mr. C. Srinivas and Mr. R. Kailash. Mr. Kailash provided valid evidence of legal import, shifting the burden of proof to the Department, which failed to refute the evidence. Scientific analysis confirmed the Indian origin of the gold seized from Mr. Srinivas, leading to the Court dismissing the Department's appeals and ruling in favor of the accused individuals. Case-Laws Customs Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418883