https://www.taxtmi.com/caselaws?id=753792 The Tribunal concluded that the confiscation and penalty imposed on the appellant were void ab initio due to insufficient evidence of smuggling. However, the confiscation of cigarettes of foreign origin was upheld. The penalty imposed was reduced, and the judgment, pronounced on 15/05/2024, disposed of the appeal on revised terms. en-us Wed, 15 May 2024 00:00:00 +0530 Mon, 10 Jun 2024 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753792 The Tribunal concluded that the confiscation and penalty imposed on the appellant were void ab initio due to insufficient evidence of smuggling. However, the confiscation of cigarettes of foreign origin was upheld. The penalty imposed was reduced, and the judgment, pronounced on 15/05/2024, disposed of the appeal on revised terms. Case-Laws Customs Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753792