https://www.taxtmi.com/caselaws?id=327520 The appellate tribunal allowed the appeals filed by the appellants, citing the lack of conclusive evidence supporting the department's claim of illegal export. The tribunal emphasized the absence of corroboration for the statements provided by the driver and helper, highlighting the importance of thorough investigation and corroborative evidence in legal proceedings. The purchase documents presented by the appellant were deemed admissible but were not investigated by the department, raising doubts about the case against the appellants. The tribunal stressed the necessity of corroborative evidence and proper evaluation of all relevant documents in reaching a decision. en-us Mon, 02 May 2016 00:00:00 +0530 Wed, 04 Jan 2017 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327520 The appellate tribunal allowed the appeals filed by the appellants, citing the lack of conclusive evidence supporting the department's claim of illegal export. The tribunal emphasized the absence of corroboration for the statements provided by the driver and helper, highlighting the importance of thorough investigation and corroborative evidence in legal proceedings. The purchase documents presented by the appellant were deemed admissible but were not investigated by the department, raising doubts about the case against the appellants. The tribunal stressed the necessity of corroborative evidence and proper evaluation of all relevant documents in reaching a decision. Case-Laws Customs Mon, 02 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327520