https://www.taxtmi.com/caselaws?id=104553 The Tribunal set aside the Commissioner's order, ruling that demands for duty, confiscations, and penalties lacked valid evidence and were contradictory. The Tribunal found no substantiated illegal activities regarding customs duty, confiscations of machines and raw materials, or alleged exports. Penalties were deemed improper due to insufficient evidence. The Tribunal ordered the refund of Rs. 15 lakhs, determining it was paid under duress. The appeals were allowed, providing consequential relief to the parties involved. en-us Fri, 20 Jul 2001 00:00:00 +0530 Wed, 29 Feb 2012 15:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104553 The Tribunal set aside the Commissioner's order, ruling that demands for duty, confiscations, and penalties lacked valid evidence and were contradictory. The Tribunal found no substantiated illegal activities regarding customs duty, confiscations of machines and raw materials, or alleged exports. Penalties were deemed improper due to insufficient evidence. The Tribunal ordered the refund of Rs. 15 lakhs, determining it was paid under duress. The appeals were allowed, providing consequential relief to the parties involved. Case-Laws Customs Fri, 20 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104553