https://www.taxtmi.com/caselaws?id=182366 The Department of Customs appealed against the acquittal of the Respondent under Sections 132 and 135(1)(a) of the Customs Act for fraudulent evasion of customs duty. The appeal was based on the failure to produce the sanction order and examine independent witnesses named in the panchnama. The court upheld the trial court's decision to acquit the Respondent, emphasizing the importance of producing crucial witnesses. The appeal was dismissed, as no grounds were found to challenge the trial court's order of acquittal. en-us Wed, 10 Sep 2014 00:00:00 +0530 Sun, 08 May 2016 17:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182366 The Department of Customs appealed against the acquittal of the Respondent under Sections 132 and 135(1)(a) of the Customs Act for fraudulent evasion of customs duty. The appeal was based on the failure to produce the sanction order and examine independent witnesses named in the panchnama. The court upheld the trial court's decision to acquit the Respondent, emphasizing the importance of producing crucial witnesses. The appeal was dismissed, as no grounds were found to challenge the trial court's order of acquittal. Case-Laws Customs Wed, 10 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182366