https://www.taxtmi.com/caselaws?id=115655 The Tribunal upheld the Commissioner of Customs' decision to drop show cause notices against importers accused of importing prohibited goods under the guise of declared goods. The Tribunal found that the Phytosanitary certificates and botanical names indicated discrepancies, but the Commissioner's ruling on suppression allegations and the inapplicability of the extended period under the Customs Act to the respondents were upheld. The appeals were rejected, affirming the decision in favor of the respondents based on the evidence and previous case precedents. en-us Fri, 08 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 17:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115655 The Tribunal upheld the Commissioner of Customs' decision to drop show cause notices against importers accused of importing prohibited goods under the guise of declared goods. The Tribunal found that the Phytosanitary certificates and botanical names indicated discrepancies, but the Commissioner's ruling on suppression allegations and the inapplicability of the extended period under the Customs Act to the respondents were upheld. The appeals were rejected, affirming the decision in favor of the respondents based on the evidence and previous case precedents. Case-Laws Customs Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115655