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    <title>2017 (6) TMI 661 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore allowed the appeal, setting aside the Commissioner&#039;s dismissal regarding allegations of customs duty evasion and document fabrication by M/s. Sai Ganesh Forwarders. The Tribunal found insufficient evidence implicating the appellant, emphasizing the importance of due process and evidence in penalty imposition. It highlighted the denial of cross-examination rights as a legal flaw and granted relief to the appellant, referencing legal precedents to support its decision. The judgment was delivered on 08.06.2017 by S.S. Garg, Judicial Member of the Tribunal.</description>
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      <title>2017 (6) TMI 661 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=344390</link>
      <description>The Appellate Tribunal CESTAT Bangalore allowed the appeal, setting aside the Commissioner&#039;s dismissal regarding allegations of customs duty evasion and document fabrication by M/s. Sai Ganesh Forwarders. The Tribunal found insufficient evidence implicating the appellant, emphasizing the importance of due process and evidence in penalty imposition. It highlighted the denial of cross-examination rights as a legal flaw and granted relief to the appellant, referencing legal precedents to support its decision. The judgment was delivered on 08.06.2017 by S.S. Garg, Judicial Member of the Tribunal.</description>
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