https://www.taxtmi.com/caselaws?id=337752 The Tribunal set aside the Order-in-Appeal and allowed the appeal in a case involving alleged misuse of Brass Scrap imported under an advance license. The appellant was accused of assisting in the sale of the scrap, leading to the imposition of customs duty and a penalty of Rs. 10,00,000 under the Customs Act, 1962. The Tribunal held that suspicion alone cannot be the basis for punishment and emphasized the importance of substantial evidence and a clear link between the accused's actions and the alleged offense. en-us Fri, 09 Dec 2016 00:00:00 +0530 Tue, 17 Jan 2017 08:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337752 The Tribunal set aside the Order-in-Appeal and allowed the appeal in a case involving alleged misuse of Brass Scrap imported under an advance license. The appellant was accused of assisting in the sale of the scrap, leading to the imposition of customs duty and a penalty of Rs. 10,00,000 under the Customs Act, 1962. The Tribunal held that suspicion alone cannot be the basis for punishment and emphasized the importance of substantial evidence and a clear link between the accused's actions and the alleged offense. Case-Laws Customs Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337752