https://www.taxtmi.com/caselaws?id=87891 The Tribunal set aside the adjudication order related to the import of steel pipes, directing a re-adjudication to determine the liability of the importers for penalty under the Customs Act. The case highlighted the importance of considering statements obtained under Section 108 of the Customs Act as substantial evidence, implicating the importers in unauthorized clearance and misuse of the SSI certificate. The Tribunal emphasized the need for a thorough examination of evidence before dropping charges, ensuring a fair hearing for all parties involved. en-us Sun, 14 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 16:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87891 The Tribunal set aside the adjudication order related to the import of steel pipes, directing a re-adjudication to determine the liability of the importers for penalty under the Customs Act. The case highlighted the importance of considering statements obtained under Section 108 of the Customs Act as substantial evidence, implicating the importers in unauthorized clearance and misuse of the SSI certificate. The Tribunal emphasized the need for a thorough examination of evidence before dropping charges, ensuring a fair hearing for all parties involved. Case-Laws Customs Sun, 14 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87891