https://www.taxtmi.com/caselaws?id=190316 The High Court upheld the CESTAT decision, dismissing the petitioners' challenge against the order-in-original that confiscated goods and imposed a penalty of 50,00,000 under Section 113 of the Customs Act, 1962. The Court found that CESTAT adequately considered the evidence and upheld the revenue's position, concluding that the petitioners failed to provide substantial evidence to refute the allegations of fraudulent activity. The High Court declined to interfere under Article 226 of the Constitution of India, directing the Tribunal to evaluate submissions impartially during the appeal hearing. The petitions were ultimately dismissed, maintaining the status quo pending the appeal. en-us Wed, 29 Jul 2009 00:00:00 +0530 Sat, 11 Feb 2017 12:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190316 The High Court upheld the CESTAT decision, dismissing the petitioners' challenge against the order-in-original that confiscated goods and imposed a penalty of 50,00,000 under Section 113 of the Customs Act, 1962. The Court found that CESTAT adequately considered the evidence and upheld the revenue's position, concluding that the petitioners failed to provide substantial evidence to refute the allegations of fraudulent activity. The High Court declined to interfere under Article 226 of the Constitution of India, directing the Tribunal to evaluate submissions impartially during the appeal hearing. The petitions were ultimately dismissed, maintaining the status quo pending the appeal. Case-Laws Customs Wed, 29 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190316