https://www.taxtmi.com/caselaws?id=339261 The court set aside the orders imposing duty, interest, and penalty on past imports from 13 containers, emphasizing the lack of concrete evidence and reliance on presumptions. It found no violation of natural justice in the proceedings and held that Section 28(4) of the Customs Act, 1962, could not be invoked based on mere presumptions. The court concluded that the imposition of duty, interest, and penalty on past imports was unjustified, allowing the writ petitions in part and directing the petitioners to seek alternative remedies for other matters. en-us Tue, 13 Dec 2016 00:00:00 +0530 Wed, 23 Aug 2017 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339261 The court set aside the orders imposing duty, interest, and penalty on past imports from 13 containers, emphasizing the lack of concrete evidence and reliance on presumptions. It found no violation of natural justice in the proceedings and held that Section 28(4) of the Customs Act, 1962, could not be invoked based on mere presumptions. The court concluded that the imposition of duty, interest, and penalty on past imports was unjustified, allowing the writ petitions in part and directing the petitioners to seek alternative remedies for other matters. Case-Laws Customs Tue, 13 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339261