https://www.taxtmi.com/caselaws?id=114970 The Tribunal upheld the Commissioner (Appeals)'s decision to reverse the order-in-original, setting aside the confiscation under Section 111(d) and the penalty under Section 112. The Tribunal found that the respondent had purchased the goods from legitimate importers, and there was no evidence of smuggling. The Revenue's appeal was dismissed, affirming the annulment of the confiscation of goods and penalty imposed on the respondent. en-us Wed, 16 Feb 2005 00:00:00 +0530 Tue, 22 May 2012 16:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114970 The Tribunal upheld the Commissioner (Appeals)'s decision to reverse the order-in-original, setting aside the confiscation under Section 111(d) and the penalty under Section 112. The Tribunal found that the respondent had purchased the goods from legitimate importers, and there was no evidence of smuggling. The Revenue's appeal was dismissed, affirming the annulment of the confiscation of goods and penalty imposed on the respondent. Case-Laws Customs Wed, 16 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114970