https://www.taxtmi.com/caselaws?id=50591 The appeals arose from the seizure of ball bearings and spark plugs due to suspicions of goods diversion from a private warehouse. The lack of proper records and discrepancies in ownership claims led to allegations under Sec. 111(d) and Sec. 111(k) of the Customs Act, 1962. The Commissioner's order of confiscation was unsustainable as there was no specific intelligence or concrete evidence of illegal importation. The judgment stressed the need for substantial evidence to support allegations of illegal activities, resulting in the appeals being allowed due to the absence of proof of illegal importation. en-us Fri, 25 May 2001 00:00:00 +0530 Mon, 23 Aug 2010 16:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50591 The appeals arose from the seizure of ball bearings and spark plugs due to suspicions of goods diversion from a private warehouse. The lack of proper records and discrepancies in ownership claims led to allegations under Sec. 111(d) and Sec. 111(k) of the Customs Act, 1962. The Commissioner's order of confiscation was unsustainable as there was no specific intelligence or concrete evidence of illegal importation. The judgment stressed the need for substantial evidence to support allegations of illegal activities, resulting in the appeals being allowed due to the absence of proof of illegal importation. Case-Laws Customs Fri, 25 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50591