https://www.taxtmi.com/caselaws?id=94201 The Tribunal upheld the Commissioner (Appeals)' decision to set aside penalties imposed on noticees for alleged smuggling of Gambier from Nepal. The Department failed to provide sufficient evidence to challenge the findings, and the uncorroborated statement of the driver was deemed insufficient to impose penalties. Evidence supporting the legal importation of Gambier by M/s. V.G. Sales was accepted, leading to the rejection of the Department's Appeals and the relief of the noticees from penalties and confiscation of goods. en-us Thu, 27 Jan 2000 00:00:00 +0530 Sat, 19 Nov 2011 17:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94201 The Tribunal upheld the Commissioner (Appeals)' decision to set aside penalties imposed on noticees for alleged smuggling of Gambier from Nepal. The Department failed to provide sufficient evidence to challenge the findings, and the uncorroborated statement of the driver was deemed insufficient to impose penalties. Evidence supporting the legal importation of Gambier by M/s. V.G. Sales was accepted, leading to the rejection of the Department's Appeals and the relief of the noticees from penalties and confiscation of goods. Case-Laws Customs Thu, 27 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94201