https://www.taxtmi.com/caselaws?id=344825 The Court dismissed the appeal without costs, upholding the decision of the Customs, Excise and Service Tax Appellate Tribunal regarding the smuggling of red sander logs valued at Rs. 80 Lakhs. The Court found that there was clear evidence of an attempt to smuggle the goods based on the appellant's actions, including acquiring storage premises and paying rent. The appellant's failure to raise legal arguments before the Tribunal rendered the appeal unsustainable, and the Court emphasized the appellant's intent to smuggle the red sander logs based on the proximity of the steps taken to the intended result. en-us Tue, 18 Apr 2017 00:00:00 +0530 Tue, 06 Feb 2018 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344825 The Court dismissed the appeal without costs, upholding the decision of the Customs, Excise and Service Tax Appellate Tribunal regarding the smuggling of red sander logs valued at Rs. 80 Lakhs. The Court found that there was clear evidence of an attempt to smuggle the goods based on the appellant's actions, including acquiring storage premises and paying rent. The appellant's failure to raise legal arguments before the Tribunal rendered the appeal unsustainable, and the Court emphasized the appellant's intent to smuggle the red sander logs based on the proximity of the steps taken to the intended result. Case-Laws Customs Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344825