https://www.taxtmi.com/caselaws?id=335616 The Appellate Tribunal dismissed the Revenue's appeal against the decision not to impose penalties on two individuals in a customs duty case. The Tribunal upheld the Commissioner's decision to drop penalties on the individuals due to insufficient evidence linking them to the customs duty evasion scheme. It emphasized the necessity of presenting substantial evidence to contest a lower authority's ruling in similar matters. en-us Mon, 02 May 2016 00:00:00 +0530 Tue, 06 Dec 2016 10:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335616 The Appellate Tribunal dismissed the Revenue's appeal against the decision not to impose penalties on two individuals in a customs duty case. The Tribunal upheld the Commissioner's decision to drop penalties on the individuals due to insufficient evidence linking them to the customs duty evasion scheme. It emphasized the necessity of presenting substantial evidence to contest a lower authority's ruling in similar matters. Case-Laws Customs Mon, 02 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335616