https://www.taxtmi.com/caselaws?id=251652 The High Court upheld the Tribunal's decision in an appeal challenging an order related to smuggling cars by misusing Transfer of Residence Rules. The appellant's arguments for exoneration and against penalty imposition were rejected, with the Tribunal finding substantial evidence of involvement in the scheme. The Tribunal's reliance on a co-noticee's statement was deemed acceptable due to independent corroboration. The Court dismissed the appeal, affirming the penalty imposition and finding no merit in the appellant's contentions. en-us Thu, 20 Mar 2014 00:00:00 +0530 Mon, 22 Sep 2014 09:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251652 The High Court upheld the Tribunal's decision in an appeal challenging an order related to smuggling cars by misusing Transfer of Residence Rules. The appellant's arguments for exoneration and against penalty imposition were rejected, with the Tribunal finding substantial evidence of involvement in the scheme. The Tribunal's reliance on a co-noticee's statement was deemed acceptable due to independent corroboration. The Court dismissed the appeal, affirming the penalty imposition and finding no merit in the appellant's contentions. Case-Laws Customs Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251652