https://www.taxtmi.com/caselaws?id=752677 HC allowed revenue's appeal against tribunal's order in smuggling case involving seizure of foreign gold, silver granules and Indian currency. Tribunal erroneously shifted burden of proof from respondent to department under Section 123 of the Act. Respondent's plea that gold bars were made from purchased old jewelry was inadequately substantiated without documentary evidence. Tribunal's finding that retracted statement was inadmissible was perverse as it failed to examine validity of retraction. HC restored adjudicating authority's order confirming confiscation and penalties, holding tribunal's conclusions were contrary to statutory scheme and lacked evidentiary basis. en-us Wed, 15 May 2024 00:00:00 +0530 Thu, 16 May 2024 07:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752677 HC allowed revenue's appeal against tribunal's order in smuggling case involving seizure of foreign gold, silver granules and Indian currency. Tribunal erroneously shifted burden of proof from respondent to department under Section 123 of the Act. Respondent's plea that gold bars were made from purchased old jewelry was inadequately substantiated without documentary evidence. Tribunal's finding that retracted statement was inadmissible was perverse as it failed to examine validity of retraction. HC restored adjudicating authority's order confirming confiscation and penalties, holding tribunal's conclusions were contrary to statutory scheme and lacked evidentiary basis. Case-Laws Customs Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752677