https://www.taxtmi.com/caselaws?id=751000 The HC ruled in favor of the appellant, setting aside the order for absolute confiscation of goods and penalties. Customs officers had seized refrigerant gas cylinders, mosquito repellents, and ladies garments from a godown, alleging they were smuggled from China. The Tribunal determined that the Revenue failed to prove the items were smuggled, as required under law. For the non-notified items (mosquito repellents and garments), Section 123 of the Customs Act couldn't apply. Regarding the HCFC gas, despite being a restricted item, mere Chinese origin was insufficient evidence of smuggling. en-us Tue, 02 Apr 2024 00:00:00 +0530 Tue, 15 Apr 2025 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751000 The HC ruled in favor of the appellant, setting aside the order for absolute confiscation of goods and penalties. Customs officers had seized refrigerant gas cylinders, mosquito repellents, and ladies garments from a godown, alleging they were smuggled from China. The Tribunal determined that the Revenue failed to prove the items were smuggled, as required under law. For the non-notified items (mosquito repellents and garments), Section 123 of the Customs Act couldn't apply. Regarding the HCFC gas, despite being a restricted item, mere Chinese origin was insufficient evidence of smuggling. Case-Laws Customs Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751000