https://www.taxtmi.com/caselaws?id=166251 The Tribunal ruled in favor of the appellant in a case involving the violation of EXIM Policy provisions leading to the confiscation of goods and imposition of a penalty under the Customs Act. The Commissioner's reliance on unreliable test reports for imposing the penalty was deemed unjustified, and observations beyond the show cause notice were disregarded. The impugned order was set aside, emphasizing the necessity of strong evidence and adherence to legal procedures in cases of export violations and penalties under the Customs Act. en-us Tue, 10 May 2011 00:00:00 +0530 Sat, 06 Sep 2014 11:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166251 The Tribunal ruled in favor of the appellant in a case involving the violation of EXIM Policy provisions leading to the confiscation of goods and imposition of a penalty under the Customs Act. The Commissioner's reliance on unreliable test reports for imposing the penalty was deemed unjustified, and observations beyond the show cause notice were disregarded. The impugned order was set aside, emphasizing the necessity of strong evidence and adherence to legal procedures in cases of export violations and penalties under the Customs Act. Case-Laws Customs Tue, 10 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166251