https://www.taxtmi.com/caselaws?id=430212 The Tribunal set aside the impugned order, allowing the appeals with consequential relief. The decision emphasized the importance of adhering to statutory requirements for confiscation and penalties, the proper application of Section 123 shifting the burden of proof, and the necessity of robust evidence to support allegations of smuggling. en-us Thu, 10 Nov 2022 00:00:00 +0530 Tue, 15 Nov 2022 09:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430212 The Tribunal set aside the impugned order, allowing the appeals with consequential relief. The decision emphasized the importance of adhering to statutory requirements for confiscation and penalties, the proper application of Section 123 shifting the burden of proof, and the necessity of robust evidence to support allegations of smuggling. Case-Laws Customs Thu, 10 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430212