https://www.taxtmi.com/caselaws?id=88766 The appellant appealed against the Commissioner of Customs, New Delhi's decision to impose a penalty and confiscate cars due to fraudulent importation. The appellate tribunal found that the appellant's failure to produce certain individuals did not prove collusion in the illegal importation. Benefit of the doubt was given to the appellant, resulting in the penalty being set aside and the appeal allowed. en-us Tue, 17 Feb 1998 00:00:00 +0530 Wed, 21 Sep 2011 11:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88766 The appellant appealed against the Commissioner of Customs, New Delhi's decision to impose a penalty and confiscate cars due to fraudulent importation. The appellate tribunal found that the appellant's failure to produce certain individuals did not prove collusion in the illegal importation. Benefit of the doubt was given to the appellant, resulting in the penalty being set aside and the appeal allowed. Case-Laws Customs Tue, 17 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88766