https://www.taxtmi.com/caselaws?id=52006 The Appellate Tribunal CESTAT, New Delhi set aside the order-in-original passed by the Commissioner (Appeals) in a customs case involving a penalty under Section 112 of the Customs Act. The dispute centered on the release of 7 gold biscuits out of 19 seized, with conflicting ownership and purchase claims. The Tribunal found the Department failed to prove the gold biscuits were smuggled goods, emphasizing the lack of evidence and improper verification by the Adjudicating Authority. Consequently, the Tribunal ruled in favor of releasing the 7 gold biscuits to the widow, Smt. Mamta Agarwal, and overturned the confiscation and penalty imposition. en-us Mon, 14 Jul 2003 00:00:00 +0530 Wed, 29 Sep 2010 17:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52006 The Appellate Tribunal CESTAT, New Delhi set aside the order-in-original passed by the Commissioner (Appeals) in a customs case involving a penalty under Section 112 of the Customs Act. The dispute centered on the release of 7 gold biscuits out of 19 seized, with conflicting ownership and purchase claims. The Tribunal found the Department failed to prove the gold biscuits were smuggled goods, emphasizing the lack of evidence and improper verification by the Adjudicating Authority. Consequently, the Tribunal ruled in favor of releasing the 7 gold biscuits to the widow, Smt. Mamta Agarwal, and overturned the confiscation and penalty imposition. Case-Laws Customs Mon, 14 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52006