https://www.taxtmi.com/caselaws?id=151752 The appellant appealed against a penalty for possession of red sanders wood upheld by the Commissioner (Appeals). Customs Officers intercepted wood at the Nepal border, with some later found in a Transport Company's godown. The appellant denied involvement, seeking to cross-examine an employee linking him to the wood. The Commissioner (Appeals) relied on circumstantial evidence and the employee's statement, but the consignment note indicated another individual booked the goods. As no further evidence linked the appellant to the wood, the penalty was set aside, and the appeal allowed, granting the appellant consequential relief. en-us Thu, 09 Jul 2009 00:00:00 +0530 Fri, 14 Jun 2013 18:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151752 The appellant appealed against a penalty for possession of red sanders wood upheld by the Commissioner (Appeals). Customs Officers intercepted wood at the Nepal border, with some later found in a Transport Company's godown. The appellant denied involvement, seeking to cross-examine an employee linking him to the wood. The Commissioner (Appeals) relied on circumstantial evidence and the employee's statement, but the consignment note indicated another individual booked the goods. As no further evidence linked the appellant to the wood, the penalty was set aside, and the appeal allowed, granting the appellant consequential relief. Case-Laws Customs Thu, 09 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151752