https://www.taxtmi.com/caselaws?id=80840 The tribunal ruled in favor of the Central Warehousing Corporation (CWC) in the appeal against the Additional Collector of Customs' order. Despite evidence of substitution and pilferage of goods in CWC's custody, the tribunal found that there was no concrete proof of CWC's deliberate negligence or involvement in any conspiracy. Emphasizing the importance of evidence in establishing liability, the tribunal set aside the order, stating that custodians like CWC must take necessary precautions but cannot be penalized based on assumptions and suspicions without solid proof of wrongdoing. en-us Mon, 03 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 16:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80840 The tribunal ruled in favor of the Central Warehousing Corporation (CWC) in the appeal against the Additional Collector of Customs' order. Despite evidence of substitution and pilferage of goods in CWC's custody, the tribunal found that there was no concrete proof of CWC's deliberate negligence or involvement in any conspiracy. Emphasizing the importance of evidence in establishing liability, the tribunal set aside the order, stating that custodians like CWC must take necessary precautions but cannot be penalized based on assumptions and suspicions without solid proof of wrongdoing. Case-Laws Customs Mon, 03 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80840