https://www.taxtmi.com/caselaws?id=326717 The Tribunal allowed the appeals, setting aside the Order-in-Appeal dated 25.10.2010 and granting consequential reliefs to the appellants. The case against the appellants was deemed to be built on presumptions and lacked substantial evidence, with reliance on uncorroborated statements and procedural irregularities in documentation. The confiscation and penalties were overturned due to insufficient evidence, highlighting the importance of concrete proof rather than assumptions in such cases. en-us Tue, 19 Apr 2016 00:00:00 +0530 Sat, 23 Apr 2016 10:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326717 The Tribunal allowed the appeals, setting aside the Order-in-Appeal dated 25.10.2010 and granting consequential reliefs to the appellants. The case against the appellants was deemed to be built on presumptions and lacked substantial evidence, with reliance on uncorroborated statements and procedural irregularities in documentation. The confiscation and penalties were overturned due to insufficient evidence, highlighting the importance of concrete proof rather than assumptions in such cases. Case-Laws Customs Tue, 19 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326717