https://www.taxtmi.com/caselaws?id=106515 The Tribunal allowed the stay petitions and appeals, ruling in favor of the appellant due to the lack of evidence establishing their status as the importer or justifying the demand for duty and penalty. The decision was based on the fundamental principle that duty and penalties can only be imposed on importers or their agents, which was not proven in this case. en-us Thu, 26 Sep 2002 00:00:00 +0530 Wed, 14 Mar 2012 15:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106515 The Tribunal allowed the stay petitions and appeals, ruling in favor of the appellant due to the lack of evidence establishing their status as the importer or justifying the demand for duty and penalty. The decision was based on the fundamental principle that duty and penalties can only be imposed on importers or their agents, which was not proven in this case. Case-Laws Customs Thu, 26 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106515