https://www.taxtmi.com/caselaws?id=153771 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeals, providing relief to the appellant. The Tribunal found that customs duty demand and penalty under the Customs Act were not justified due to insufficient evidence of imported fabrics. It was held that the fabrics were obtained locally, not imported, and thus Central Excise duty, not Customs duty, should apply. The lower authorities failed to verify this crucial aspect, leading to the decision in favor of the appellant. en-us Thu, 12 Nov 2009 00:00:00 +0530 Tue, 30 Jul 2013 11:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153771 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeals, providing relief to the appellant. The Tribunal found that customs duty demand and penalty under the Customs Act were not justified due to insufficient evidence of imported fabrics. It was held that the fabrics were obtained locally, not imported, and thus Central Excise duty, not Customs duty, should apply. The lower authorities failed to verify this crucial aspect, leading to the decision in favor of the appellant. Case-Laws Customs Thu, 12 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153771