https://www.taxtmi.com/caselaws?id=103882 The Appellate Tribunal CEGAT, New Delhi upheld the seizure of smuggled ball bearings from business premises and godowns, citing lack of legal import documents and discrepancies in statements. The appellant's claim of denial of natural justice was dismissed due to non-cooperation in investigations. Documents and bills presented did not support legal purchase, indicating abetment in the offense. Confiscation of goods and penalties were upheld for main accused and others involved, with reduced redemption fine. Penalties under Section 112 of the Customs Act were reduced for individuals due to excessive imposition. The tribunal modified the order, reducing fines and penalties for the appellants. en-us Thu, 03 Jan 2002 00:00:00 +0530 Fri, 24 Feb 2012 18:24:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103882 The Appellate Tribunal CEGAT, New Delhi upheld the seizure of smuggled ball bearings from business premises and godowns, citing lack of legal import documents and discrepancies in statements. The appellant's claim of denial of natural justice was dismissed due to non-cooperation in investigations. Documents and bills presented did not support legal purchase, indicating abetment in the offense. Confiscation of goods and penalties were upheld for main accused and others involved, with reduced redemption fine. Penalties under Section 112 of the Customs Act were reduced for individuals due to excessive imposition. The tribunal modified the order, reducing fines and penalties for the appellants. Case-Laws Customs Thu, 03 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103882