https://www.taxtmi.com/caselaws?id=87372 The Appellate Tribunal CEGAT, New Delhi set aside the penalty and confiscation imposed on the appellant for smuggling cloves of third country origin found in a tractor and trolley. The Tribunal found that there was insufficient evidence to establish the contraband nature of the goods or their origin. It emphasized the lack of proper enquiry by Customs officers and granted relief to the appellant, overturning the penalties and confiscation. The Tribunal highlighted the importance of thorough investigations and giving the benefit of doubt to the appellant. en-us Wed, 23 Jul 1997 00:00:00 +0530 Mon, 05 Sep 2011 15:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87372 The Appellate Tribunal CEGAT, New Delhi set aside the penalty and confiscation imposed on the appellant for smuggling cloves of third country origin found in a tractor and trolley. The Tribunal found that there was insufficient evidence to establish the contraband nature of the goods or their origin. It emphasized the lack of proper enquiry by Customs officers and granted relief to the appellant, overturning the penalties and confiscation. The Tribunal highlighted the importance of thorough investigations and giving the benefit of doubt to the appellant. Case-Laws Central Excise Wed, 23 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87372