https://www.taxtmi.com/caselaws?id=108774 The Tribunal set aside the Commissioner's order, ruling in favor of the appellants due to the lack of mens rea for misdeclaration, absence of evidence supporting confiscation, redemption fine, and penalty, and the necessity of providing documentary evidence for allegations. The Tribunal emphasized the significance of evidence in establishing duty liability, upheld the appellants' contentions, and annulled the imposed penalties and fines. en-us Thu, 12 Dec 2002 00:00:00 +0530 Tue, 03 Apr 2012 18:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108774 The Tribunal set aside the Commissioner's order, ruling in favor of the appellants due to the lack of mens rea for misdeclaration, absence of evidence supporting confiscation, redemption fine, and penalty, and the necessity of providing documentary evidence for allegations. The Tribunal emphasized the significance of evidence in establishing duty liability, upheld the appellants' contentions, and annulled the imposed penalties and fines. Case-Laws Customs Thu, 12 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108774