https://www.taxtmi.com/caselaws?id=50235 The case involved the confiscation of non-ferrous scrap under Sections 111(d) and 112 of the Customs Act, 1962. The Tribunal ruled in favor of the appellant, emphasizing the lack of evidence to establish the smuggled character of the goods. It highlighted that foreign markings alone do not prove smuggling and underscored the importance of upholding fundamental rights in customs proceedings. The Tribunal set aside the confiscation and penalty orders, deeming the seizure illegal due to insufficient evidence. en-us Tue, 26 Sep 2000 00:00:00 +0530 Fri, 20 Aug 2010 15:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50235 The case involved the confiscation of non-ferrous scrap under Sections 111(d) and 112 of the Customs Act, 1962. The Tribunal ruled in favor of the appellant, emphasizing the lack of evidence to establish the smuggled character of the goods. It highlighted that foreign markings alone do not prove smuggling and underscored the importance of upholding fundamental rights in customs proceedings. The Tribunal set aside the confiscation and penalty orders, deeming the seizure illegal due to insufficient evidence. Case-Laws Customs Tue, 26 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50235