https://www.taxtmi.com/caselaws?id=113996 The appellant was involved in exporting goods and faced allegations of fraudulent activities leading to a demand for drawback recovery, denial of duty drawback, confiscation of goods, and imposition of a penalty. The appellate tribunal found insufficient evidence to directly link the appellant to the fraudulent activities, highlighting contradictions in statements and lack of concrete proof. The tribunal concluded that there was no substantial material to attribute the appellant's involvement in the fraudulent actions, setting aside the penalty imposed and allowing the appeal in favor of the appellant. en-us Thu, 15 Jul 2004 00:00:00 +0530 Wed, 09 May 2012 17:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113996 The appellant was involved in exporting goods and faced allegations of fraudulent activities leading to a demand for drawback recovery, denial of duty drawback, confiscation of goods, and imposition of a penalty. The appellate tribunal found insufficient evidence to directly link the appellant to the fraudulent activities, highlighting contradictions in statements and lack of concrete proof. The tribunal concluded that there was no substantial material to attribute the appellant's involvement in the fraudulent actions, setting aside the penalty imposed and allowing the appeal in favor of the appellant. Case-Laws Customs Thu, 15 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113996