https://www.taxtmi.com/caselaws?id=337386 The Tribunal dismissed the Revenue's appeal against the order of the Commr. of Customs, Patna, dropping proceedings against the respondents. The decision was based on the lack of concrete evidence to establish illegal export to Nepal, discrepancies in the investigation, and unchallenged findings of the adjudicating authority. The Tribunal emphasized the necessity of substantial evidence and proper investigation under the Customs Act, 1962. en-us Fri, 18 Nov 2016 00:00:00 +0530 Tue, 06 Feb 2018 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337386 The Tribunal dismissed the Revenue's appeal against the order of the Commr. of Customs, Patna, dropping proceedings against the respondents. The decision was based on the lack of concrete evidence to establish illegal export to Nepal, discrepancies in the investigation, and unchallenged findings of the adjudicating authority. The Tribunal emphasized the necessity of substantial evidence and proper investigation under the Customs Act, 1962. Case-Laws Customs Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337386