https://www.taxtmi.com/caselaws?id=96048 The Tribunal rejected the Revenue's appeal and affirmed the Commissioner's order regarding Customs duty payment and confiscation of goods. The case involved alleged tampering of documents to evade duty, with the appellants claiming duty-free assessment under Section 20 of the Customs Act, 1962. The Tribunal determined that the case did not fall under certain clauses of Section 20, ultimately finding in favor of the appellants based on the provision of clause (d) and upholding the Commissioner's decision despite the Revenue's contentions of discrepancies compared to previous judgments. en-us Fri, 01 Dec 2000 00:00:00 +0530 Fri, 16 Dec 2011 17:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96048 The Tribunal rejected the Revenue's appeal and affirmed the Commissioner's order regarding Customs duty payment and confiscation of goods. The case involved alleged tampering of documents to evade duty, with the appellants claiming duty-free assessment under Section 20 of the Customs Act, 1962. The Tribunal determined that the case did not fall under certain clauses of Section 20, ultimately finding in favor of the appellants based on the provision of clause (d) and upholding the Commissioner's decision despite the Revenue's contentions of discrepancies compared to previous judgments. Case-Laws Customs Fri, 01 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96048