https://www.taxtmi.com/caselaws?id=51742 The appellate tribunal ruled in favor of the appellant, setting aside the order of confiscation and penalty imposition by the Commissioner of Customs. The tribunal found that the Department failed to prove smuggling as no evidence was presented, and accepted the appellant's claim of ownership and purchase of goods from M/s. Raika Impex, Pondicherry, supported by credible documentation. The tribunal criticized the adjudicating authority for rejecting the appellant's claim without allowing cross-examination. Consequently, the confiscation and penalty were deemed unjustified, leading to their cancellation. en-us Wed, 04 Dec 2002 00:00:00 +0530 Tue, 28 Sep 2010 10:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51742 The appellate tribunal ruled in favor of the appellant, setting aside the order of confiscation and penalty imposition by the Commissioner of Customs. The tribunal found that the Department failed to prove smuggling as no evidence was presented, and accepted the appellant's claim of ownership and purchase of goods from M/s. Raika Impex, Pondicherry, supported by credible documentation. The tribunal criticized the adjudicating authority for rejecting the appellant's claim without allowing cross-examination. Consequently, the confiscation and penalty were deemed unjustified, leading to their cancellation. Case-Laws Customs Wed, 04 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51742