Confiscation Case u/s 113: Appellant Gains Benefit of Doubt Due to Missing Panch Witness Evidence. https://www.taxtmi.com/highlights?id=15871 Confiscation u/s 113 - Attempt of illegal export - the failure of the department to produce the panch witness invariably strengthens the case of the appellant and the benefit of doubt is in their favour - AT en-us Mon, 18 Nov 2013 11:43:08 +0530 Mon, 18 Nov 2013 11:43:08 +0530 TaxTMI RSS Generator Confiscation Case u/s 113: Appellant Gains Benefit of Doubt Due to Missing Panch Witness Evidence. https://www.taxtmi.com/highlights?id=15871 Confiscation u/s 113 - Attempt of illegal export - the failure of the department to produce the panch witness invariably strengthens the case of the appellant and the benefit of doubt is in their favour - AT Highlights Customs Mon, 18 Nov 2013 11:43:08 +0530 https://www.taxtmi.com/highlights?id=15871