Commnr. Of Customs, Mumbai vs M/S. M. Ambalal & Co

The Supreme Court upheld the Tribunal's decision to set aside the original order requiring the respondent to pay duty under The Customs Act, 1962, specifically under Section 111(d) and Section 112. The Court found that the respondent's appeal was justified as the diamonds were seized without adequate justification for the duty demand. The Court emphasized that the burden of proof lies on the Revenue to establish the liability for duty, which was not satisfactorily met in this case, leading to the dismissal of the Revenue's appeal.