https://www.taxtmi.com/caselaws?id=81284 The Tribunal set aside the penalty imposed on the appellant due to procedural and substantive flaws in the adjudication process, including reliance on retracted statements, failure to specify the relevant sub-section of the Customs Act, and inadequate investigation. The appeal was accepted, and the penalty was revoked. The order of the Collector was modified solely concerning the penalty, with no decision made regarding the confiscated goods as there was no appeal on that matter. en-us Wed, 03 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 15:52:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81284 The Tribunal set aside the penalty imposed on the appellant due to procedural and substantive flaws in the adjudication process, including reliance on retracted statements, failure to specify the relevant sub-section of the Customs Act, and inadequate investigation. The appeal was accepted, and the penalty was revoked. The order of the Collector was modified solely concerning the penalty, with no decision made regarding the confiscated goods as there was no appeal on that matter. Case-Laws Customs Wed, 03 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81284