https://www.taxtmi.com/caselaws?id=766748 Unexplained delay in deciding an appeal under Section 128A(4A) of the Customs Act, where compliance within six months is possible, can render the appellate order unsustainable if no reason is recorded for the delay. In customs confiscation matters involving gold bars, the Revenue must still discharge the initial burden of proving smuggled character on the facts, and failure to verify the appellant's explanation or to support the seizure with adequate material can make confiscation and penalty unjustified. en-us Fri, 28 Feb 2025 00:00:00 +0530 Tue, 04 Mar 2025 07:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766748 Unexplained delay in deciding an appeal under Section 128A(4A) of the Customs Act, where compliance within six months is possible, can render the appellate order unsustainable if no reason is recorded for the delay. In customs confiscation matters involving gold bars, the Revenue must still discharge the initial burden of proving smuggled character on the facts, and failure to verify the appellant's explanation or to support the seizure with adequate material can make confiscation and penalty unjustified. Case-Laws Customs Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766748