https://www.taxtmi.com/caselaws?id=121563 The Tribunal set aside the penalty imposed on the appellants for misdeclaration of the country of origin of AA battery cells, non-compliance with regulations, and abandonment of the consignment. The appellants were absolved of duty liability due to insufficient inquiry by the Department and the benefit of doubt extended to them. The Tribunal emphasized the importance of fair proceedings to uphold public confidence in the quasi-judicial system. en-us Tue, 24 Apr 2007 00:00:00 +0530 Tue, 31 Jul 2012 15:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121563 The Tribunal set aside the penalty imposed on the appellants for misdeclaration of the country of origin of AA battery cells, non-compliance with regulations, and abandonment of the consignment. The appellants were absolved of duty liability due to insufficient inquiry by the Department and the benefit of doubt extended to them. The Tribunal emphasized the importance of fair proceedings to uphold public confidence in the quasi-judicial system. Case-Laws Customs Tue, 24 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121563