https://www.taxtmi.com/caselaws?id=203767 The Tribunal allowed the appeals, setting aside the order that had previously dismissed duty and penalty demands against M/s.Kirpal Exports for alleged diversion of duty-free imported goods into the domestic market. The decision emphasized the necessity of considering all evidence, including the credibility of statements through cross-examination, to ensure a just decision-making process. The matter was remanded to the Commissioner (Appeals) for a fresh determination, stressing the importance of upholding the integrity of schemes like the DEEC scheme in cases involving duty and penalty demands. en-us Tue, 15 Mar 2011 00:00:00 +0530 Thu, 05 May 2011 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203767 The Tribunal allowed the appeals, setting aside the order that had previously dismissed duty and penalty demands against M/s.Kirpal Exports for alleged diversion of duty-free imported goods into the domestic market. The decision emphasized the necessity of considering all evidence, including the credibility of statements through cross-examination, to ensure a just decision-making process. The matter was remanded to the Commissioner (Appeals) for a fresh determination, stressing the importance of upholding the integrity of schemes like the DEEC scheme in cases involving duty and penalty demands. Case-Laws Customs Tue, 15 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203767