https://www.taxtmi.com/highlights?id=66861 Smuggling - Town Seizure - appellant could not produce documentary evidence or otherwise showing lawful import, acquisition, possession in respect of the goods - The Customs officers can exercise the jurisdiction under the provisions of SWM Act and the Rules thereunder, only in the Customs area - the impugned order is bad and suffers from the vice of violation of principles of natural justice - Revenue has not been able to establish the smuggled nature of the goods. - AT en-us Thu, 01 Dec 2022 07:43:35 +0530 Thu, 01 Dec 2022 07:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66861 Smuggling - Town Seizure - appellant could not produce documentary evidence or otherwise showing lawful import, acquisition, possession in respect of the goods - The Customs officers can exercise the jurisdiction under the provisions of SWM Act and the Rules thereunder, only in the Customs area - the impugned order is bad and suffers from the vice of violation of principles of natural justice - Revenue has not been able to establish the smuggled nature of the goods. - AT Highlights Customs Thu, 01 Dec 2022 07:43:35 +0530 https://www.taxtmi.com/highlights?id=66861