https://www.taxtmi.com/caselaws?id=155136 The Tribunal granted relief to the exporter and steamer agent by waiving predeposit, setting aside penalties, and confirming the benefit of doubt in their favor. It found insufficient evidence of their active involvement in the smuggling attempt, leading to the confiscation of goods and penalties being set aside until the appeals were disposed of. The Tribunal also noted the lack of proof against the Inland Container Depot and the steamer agent in the substitution of cargo and tampering of seals, ultimately ruling in favor of the appellants. en-us Thu, 01 Oct 2009 00:00:00 +0530 Tue, 04 Jul 2017 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155136 The Tribunal granted relief to the exporter and steamer agent by waiving predeposit, setting aside penalties, and confirming the benefit of doubt in their favor. It found insufficient evidence of their active involvement in the smuggling attempt, leading to the confiscation of goods and penalties being set aside until the appeals were disposed of. The Tribunal also noted the lack of proof against the Inland Container Depot and the steamer agent in the substitution of cargo and tampering of seals, ultimately ruling in favor of the appellants. Case-Laws Customs Thu, 01 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155136