https://www.taxtmi.com/caselaws?id=49162 The judgment focused on interpreting Section 123 of the Customs Act, 1962, regarding the presumption of goods being smuggled. The court found insufficient evidence to establish the seized diamonds as of foreign origin or likely smuggled, emphasizing discrepancies in valuation and lack of conclusive proof. Applying the benefit of doubt principle, the court granted relief to the applicant by setting aside lower authorities' orders. In the absence of concrete evidence supporting the presumption of smuggling, the benefit of doubt was extended to the party, resulting in a favorable outcome for the applicant. en-us Thu, 18 Nov 1993 00:00:00 +0530 Thu, 12 Aug 2010 11:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49162 The judgment focused on interpreting Section 123 of the Customs Act, 1962, regarding the presumption of goods being smuggled. The court found insufficient evidence to establish the seized diamonds as of foreign origin or likely smuggled, emphasizing discrepancies in valuation and lack of conclusive proof. Applying the benefit of doubt principle, the court granted relief to the applicant by setting aside lower authorities' orders. In the absence of concrete evidence supporting the presumption of smuggling, the benefit of doubt was extended to the party, resulting in a favorable outcome for the applicant. Case-Laws Customs Thu, 18 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49162