https://www.taxtmi.com/caselaws?id=234858 The High Court quashed the CESTAT's order in a case involving the interpretation of Section 123 of the Customs Act. The Court emphasized the need for independent findings by the appellate tribunal and remanded the matter for fresh consideration due to procedural irregularities. The decision focused on procedural deficiencies rather than delving deeply into substantive aspects such as burden of proof and evidence of smuggling. en-us Mon, 25 Jun 2012 00:00:00 +0530 Mon, 10 Apr 2017 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234858 The High Court quashed the CESTAT's order in a case involving the interpretation of Section 123 of the Customs Act. The Court emphasized the need for independent findings by the appellate tribunal and remanded the matter for fresh consideration due to procedural irregularities. The decision focused on procedural deficiencies rather than delving deeply into substantive aspects such as burden of proof and evidence of smuggling. Case-Laws Customs Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234858