https://www.taxtmi.com/caselaws?id=110787 The Tribunal granted a waiver of the duty amount but directed specific penalty deposits by the appellants within a stipulated period. Failure to comply would risk dismissal of their appeals. The case involved allegations of smuggling pharmaceutical chemicals, with the defense disputing the accusations based on discrepancies in the seized goods. The Commissioner of Customs' authority in the proceedings was challenged, emphasizing jurisdictional issues. Confirmation of duty and penalties against multiple persons was decided, with the Tribunal allowing a waiver for the duty amount but requiring specific penalty deposits within a set timeframe. en-us Fri, 12 Dec 2003 00:00:00 +0530 Wed, 18 Apr 2012 16:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110787 The Tribunal granted a waiver of the duty amount but directed specific penalty deposits by the appellants within a stipulated period. Failure to comply would risk dismissal of their appeals. The case involved allegations of smuggling pharmaceutical chemicals, with the defense disputing the accusations based on discrepancies in the seized goods. The Commissioner of Customs' authority in the proceedings was challenged, emphasizing jurisdictional issues. Confirmation of duty and penalties against multiple persons was decided, with the Tribunal allowing a waiver for the duty amount but requiring specific penalty deposits within a set timeframe. Case-Laws Customs Fri, 12 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110787