https://www.taxtmi.com/caselaws?id=209136 The judgment set aside the impugned order regarding the confiscation of goods under the Customs Act due to alleged violations, including mis-declaration and unauthorized use of Import-Export Code. Penalties imposed on the parties were challenged, with the court finding insufficient evidence to sustain the penalties. The case highlighted discrepancies in the import process and the legitimacy of the import conducted by an individual using a different entity's IEC. Ultimately, the decision favored the appellants, emphasizing the lack of substantial evidence to support the penalties imposed. en-us Tue, 11 Jan 2011 00:00:00 +0530 Mon, 29 Jul 2013 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209136 The judgment set aside the impugned order regarding the confiscation of goods under the Customs Act due to alleged violations, including mis-declaration and unauthorized use of Import-Export Code. Penalties imposed on the parties were challenged, with the court finding insufficient evidence to sustain the penalties. The case highlighted discrepancies in the import process and the legitimacy of the import conducted by an individual using a different entity's IEC. Ultimately, the decision favored the appellants, emphasizing the lack of substantial evidence to support the penalties imposed. Case-Laws Customs Tue, 11 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209136