https://www.taxtmi.com/caselaws?id=107484 The Tribunal set aside the impugned order-in-original for the confiscation of goods and imposition of penalties under Section 112 of the Customs Act. The decision favored the appellant, ruling that the order was legally unsustainable as the owner of the goods was not served a notice as required by Section 124 of the Customs Act. Additionally, the Tribunal found that the appellant's claim of lawful importation of goods was wrongly rejected, and the discrepancies in quantity were not substantial to prove smuggling. The impugned order was deemed incorrect, and the appeal was allowed, providing consequential relief to the appellant. en-us Wed, 12 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 18:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107484 The Tribunal set aside the impugned order-in-original for the confiscation of goods and imposition of penalties under Section 112 of the Customs Act. The decision favored the appellant, ruling that the order was legally unsustainable as the owner of the goods was not served a notice as required by Section 124 of the Customs Act. Additionally, the Tribunal found that the appellant's claim of lawful importation of goods was wrongly rejected, and the discrepancies in quantity were not substantial to prove smuggling. The impugned order was deemed incorrect, and the appeal was allowed, providing consequential relief to the appellant. Case-Laws Customs Wed, 12 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107484