https://www.taxtmi.com/caselaws?id=119531 The court found that the diesel engines were legally imported, supported by purchase bills and Customs verification. Discrepancies in transport documents did not negate the legal import status, and there was no evidence of smuggling. Consequently, the confiscation decision was overturned, leading to the acceptance of both appellants' appeals. The impugned order was set aside, granting consequential relief to the appellants, including the transporter who was found not liable for transporting smuggled goods. en-us Thu, 23 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 16:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119531 The court found that the diesel engines were legally imported, supported by purchase bills and Customs verification. Discrepancies in transport documents did not negate the legal import status, and there was no evidence of smuggling. Consequently, the confiscation decision was overturned, leading to the acceptance of both appellants' appeals. The impugned order was set aside, granting consequential relief to the appellants, including the transporter who was found not liable for transporting smuggled goods. Case-Laws Customs Thu, 23 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119531