https://www.taxtmi.com/caselaws?id=48562 The High Court upheld the findings that the revenue failed to prove the seized goods were smuggled and were freely available in the market. The Court declined to interfere with the established findings of fact by the lower authorities and dismissed the appeal as no substantial question of law arose for determination. en-us Thu, 20 Nov 2008 00:00:00 +0530 Thu, 05 Aug 2010 11:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48562 The High Court upheld the findings that the revenue failed to prove the seized goods were smuggled and were freely available in the market. The Court declined to interfere with the established findings of fact by the lower authorities and dismissed the appeal as no substantial question of law arose for determination. Case-Laws Customs Thu, 20 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48562