https://www.taxtmi.com/caselaws?id=350965 The Commissioner (Appeals) dismissed the revenue's appeals, upholding the impugned Orders-in-Appeal. No evidence of smuggling was found against the Dal Mill owners or other respondents. Penalties and fines were deemed unsustainable due to lack of seizure and proof of involvement in smuggling. The respondents were entitled to consequential benefits, including the return of pre-deposits with interest. en-us Fri, 28 Jul 2017 00:00:00 +0530 Thu, 28 Feb 2019 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350965 The Commissioner (Appeals) dismissed the revenue's appeals, upholding the impugned Orders-in-Appeal. No evidence of smuggling was found against the Dal Mill owners or other respondents. Penalties and fines were deemed unsustainable due to lack of seizure and proof of involvement in smuggling. The respondents were entitled to consequential benefits, including the return of pre-deposits with interest. Case-Laws Customs Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350965