https://www.taxtmi.com/caselaws?id=753453 CESTAT Chennai allowed appeals in smuggling case where appellants were accused of gold smuggling from Sri Lanka. Department's case relied solely on retracted statements without corroborative evidence. Court held department failed to prove allegations beyond reasonable doubt or meet preponderance of probability standard. Seizure of Indian currency and cars was based on presumptions rather than reasonable belief. Criminal case against appellants ended in acquittal. Commissioner Appeals order wrongly placed burden of proof on appellants to prove innocence instead of department proving guilt. Appeals succeeded with consequential relief granted. en-us Fri, 31 May 2024 00:00:00 +0530 Mon, 03 Jun 2024 06:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753453 CESTAT Chennai allowed appeals in smuggling case where appellants were accused of gold smuggling from Sri Lanka. Department's case relied solely on retracted statements without corroborative evidence. Court held department failed to prove allegations beyond reasonable doubt or meet preponderance of probability standard. Seizure of Indian currency and cars was based on presumptions rather than reasonable belief. Criminal case against appellants ended in acquittal. Commissioner Appeals order wrongly placed burden of proof on appellants to prove innocence instead of department proving guilt. Appeals succeeded with consequential relief granted. Case-Laws Customs Fri, 31 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753453