https://www.taxtmi.com/caselaws?id=49778 The tribunal set aside the impugned order, allowing the appeal and providing consequential relief to the appellant. The decision was based on the lack of evidence presented by the department to prove smuggling and the failure to establish the illicit import of the seized goods. The tribunal upheld the appellant's claim as a retail dealer who purchased the goods from approved sources, ultimately ruling in favor of the appellant. en-us Fri, 03 Mar 2000 00:00:00 +0530 Tue, 17 Aug 2010 14:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49778 The tribunal set aside the impugned order, allowing the appeal and providing consequential relief to the appellant. The decision was based on the lack of evidence presented by the department to prove smuggling and the failure to establish the illicit import of the seized goods. The tribunal upheld the appellant's claim as a retail dealer who purchased the goods from approved sources, ultimately ruling in favor of the appellant. Case-Laws Customs Fri, 03 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49778