https://www.taxtmi.com/caselaws?id=47739 The HC at Calcutta dismissed the appeal, affirming the decisions of the appellate Tribunal and the appellate authority. It held that the burden of proof lay with the revenue, which failed to substantiate claims of smuggling. Consequently, the confiscation of goods and imposition of personal penalties were unjustified, underscoring the necessity for concrete evidence in such cases. en-us Fri, 09 Dec 2005 00:00:00 +0530 Mon, 01 Apr 2024 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47739 The HC at Calcutta dismissed the appeal, affirming the decisions of the appellate Tribunal and the appellate authority. It held that the burden of proof lay with the revenue, which failed to substantiate claims of smuggling. Consequently, the confiscation of goods and imposition of personal penalties were unjustified, underscoring the necessity for concrete evidence in such cases. Case-Laws Customs Fri, 09 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47739