https://www.taxtmi.com/caselaws?id=208135 The Tribunal set aside the orders due to insufficient evidence linking the Appellants to the alleged diversion of duty-free imported goods for sale without payment of customs duty. Lack of concrete proof connecting the Appellants to the filing of Bills of Entry and clearance of goods led to the Tribunal's decision. The judgment emphasizes the necessity of substantial evidence in customs duty evasion cases and the requirement for a clear link between accused parties and illicit activities to impose penalties or confiscate goods. en-us Thu, 26 May 2011 00:00:00 +0530 Fri, 06 Jan 2012 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208135 The Tribunal set aside the orders due to insufficient evidence linking the Appellants to the alleged diversion of duty-free imported goods for sale without payment of customs duty. Lack of concrete proof connecting the Appellants to the filing of Bills of Entry and clearance of goods led to the Tribunal's decision. The judgment emphasizes the necessity of substantial evidence in customs duty evasion cases and the requirement for a clear link between accused parties and illicit activities to impose penalties or confiscate goods. Case-Laws Customs Thu, 26 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208135