https://www.taxtmi.com/caselaws?id=80792 The Appellate Tribunal CEGAT, CALCUTTA granted the waiver of pre-deposit of penalty for appellant Govind Laskar and allowed the appeal for disposal. The penalties and fine imposed on the appellants under the Customs Act, 1962 for alleged illegal export of goods to Bangladesh were set aside due to insufficient legal evidence. The Tribunal emphasized the importance of concrete evidence in penal proceedings and ruled that suspicion alone cannot establish guilt. Consequently, all appeals were allowed, providing relief to the appellants based on the evaluation of evidence and legal reasoning. en-us Mon, 09 Apr 1990 00:00:00 +0530 Mon, 20 Jun 2011 13:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80792 The Appellate Tribunal CEGAT, CALCUTTA granted the waiver of pre-deposit of penalty for appellant Govind Laskar and allowed the appeal for disposal. The penalties and fine imposed on the appellants under the Customs Act, 1962 for alleged illegal export of goods to Bangladesh were set aside due to insufficient legal evidence. The Tribunal emphasized the importance of concrete evidence in penal proceedings and ruled that suspicion alone cannot establish guilt. Consequently, all appeals were allowed, providing relief to the appellants based on the evaluation of evidence and legal reasoning. Case-Laws Customs Mon, 09 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80792