https://www.taxtmi.com/caselaws?id=185773 The Tribunal allowed the appeal, remanding the case for cross-examination of specific witnesses to address procedural defects. It deemed the log book irrelevant, emphasizing it lacked evidentiary value. Despite delays, no intentional delay was found. The appellant faced penalties for smuggling, with the Tribunal ordering compliance with its directions within 90 days, criticizing departmental officers' lack of interest in remanded matters. en-us Tue, 14 Feb 2012 00:00:00 +0530 Sat, 27 Aug 2016 11:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185773 The Tribunal allowed the appeal, remanding the case for cross-examination of specific witnesses to address procedural defects. It deemed the log book irrelevant, emphasizing it lacked evidentiary value. Despite delays, no intentional delay was found. The appellant faced penalties for smuggling, with the Tribunal ordering compliance with its directions within 90 days, criticizing departmental officers' lack of interest in remanded matters. Case-Laws Customs Tue, 14 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185773