https://www.taxtmi.com/caselaws?id=50537 The Appellate Tribunal CEGAT, New Delhi, examined the imposition of penalties under Section 112(b) of the Customs Act on appellants for alleged smuggling of silver slabs. The Tribunal considered the purity of the silver, lack of foreign markings, and evidence presented. It emphasized the burden of proof under Section 123, ultimately recommending a review by a Larger Bench due to conflicting interpretations of the law. The decision stressed the significance of proving foreign origin, purity of goods, and adherence to legal procedures in cases involving suspected smuggling activities. en-us Fri, 01 Jun 2001 00:00:00 +0530 Mon, 23 Aug 2010 12:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50537 The Appellate Tribunal CEGAT, New Delhi, examined the imposition of penalties under Section 112(b) of the Customs Act on appellants for alleged smuggling of silver slabs. The Tribunal considered the purity of the silver, lack of foreign markings, and evidence presented. It emphasized the burden of proof under Section 123, ultimately recommending a review by a Larger Bench due to conflicting interpretations of the law. The decision stressed the significance of proving foreign origin, purity of goods, and adherence to legal procedures in cases involving suspected smuggling activities. Case-Laws Customs Fri, 01 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50537