https://www.taxtmi.com/caselaws?id=42345 The court upheld the Tribunal's decision, confirming that Customs Officers had sufficient grounds to believe the diamonds were smuggled based on discrepancies and lack of evidence provided by the petitioners. The court found the petitioners failed to meet the burden of proof under Section 123 of the Customs Act by submitting inadequate and questionable affidavits. Consequently, the writ petition was dismissed, and the Tribunal's order was affirmed. en-us Mon, 16 May 1988 00:00:00 +0530 Thu, 10 Jun 2010 16:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42345 The court upheld the Tribunal's decision, confirming that Customs Officers had sufficient grounds to believe the diamonds were smuggled based on discrepancies and lack of evidence provided by the petitioners. The court found the petitioners failed to meet the burden of proof under Section 123 of the Customs Act by submitting inadequate and questionable affidavits. Consequently, the writ petition was dismissed, and the Tribunal's order was affirmed. Case-Laws Customs Mon, 16 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42345