https://www.taxtmi.com/caselaws?id=118921 The Tribunal upheld the penalties imposed on the Airport Authority of India for discrepancies in imported goods, leading to confiscation and penalties. The second Show Cause Notice for duty demand was deemed unsustainable due to lack of evidence linking the earlier and seized consignments. Despite arguments by revenue authorities, the Tribunal found the duty demand unjustified as it was based on presumption. The duty amount was waived for the appeal hearing, and the stay petition was granted. en-us Fri, 18 Nov 2005 00:00:00 +0530 Fri, 06 Jul 2012 17:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118921 The Tribunal upheld the penalties imposed on the Airport Authority of India for discrepancies in imported goods, leading to confiscation and penalties. The second Show Cause Notice for duty demand was deemed unsustainable due to lack of evidence linking the earlier and seized consignments. Despite arguments by revenue authorities, the Tribunal found the duty demand unjustified as it was based on presumption. The duty amount was waived for the appeal hearing, and the stay petition was granted. Case-Laws Customs Fri, 18 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118921