https://www.taxtmi.com/caselaws?id=99944 The Commissioner (Appeals), Trichy, allowed the appeal against the Order-in-Original confiscating cloves due to investigative lapses and overreliance on circumstantial evidence. The decision emphasized the importance of verifying primary evidence, such as the Certificate of Origin, before drawing conclusions based on circumstantial factors. Thorough investigation in customs cases was highlighted as essential for fair adjudication. en-us Tue, 12 Dec 2000 00:00:00 +0530 Wed, 22 Feb 2012 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99944 The Commissioner (Appeals), Trichy, allowed the appeal against the Order-in-Original confiscating cloves due to investigative lapses and overreliance on circumstantial evidence. The decision emphasized the importance of verifying primary evidence, such as the Certificate of Origin, before drawing conclusions based on circumstantial factors. Thorough investigation in customs cases was highlighted as essential for fair adjudication. Case-Laws Customs Tue, 12 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99944