https://www.taxtmi.com/caselaws?id=442520 The Tribunal set aside the confiscation orders and penalties imposed under Section 112 of the Customs Act, as the Revenue failed to prove the seized gold/gold jewellery was smuggled. The burden of proof remained on the Revenue, which was not discharged, leading to the conclusion that the appellants were not liable for penalties. The Tribunal also found flaws in the investigation, including the lack of cross-examination of crucial witnesses, undermining the credibility of the evidence presented. Consequently, the appeals were allowed with consequential benefits as per law. en-us Thu, 31 Aug 2023 00:00:00 +0530 Mon, 04 Sep 2023 08:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442520 The Tribunal set aside the confiscation orders and penalties imposed under Section 112 of the Customs Act, as the Revenue failed to prove the seized gold/gold jewellery was smuggled. The burden of proof remained on the Revenue, which was not discharged, leading to the conclusion that the appellants were not liable for penalties. The Tribunal also found flaws in the investigation, including the lack of cross-examination of crucial witnesses, undermining the credibility of the evidence presented. Consequently, the appeals were allowed with consequential benefits as per law. Case-Laws Customs Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442520