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    <title>2018 (4) TMI 118 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the impugned order, allowing Mr. Roshiban&#039;s appeal and dismissing the Department&#039;s appeal for duty on the imported motorcycle. The decision was based on the lack of sustainable evidence, jurisdictional discrepancies, expiration of the limitation period, and the failure to prove Mr. Roshiban&#039;s involvement in illegal importation.</description>
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      <description>The Tribunal set aside the impugned order, allowing Mr. Roshiban&#039;s appeal and dismissing the Department&#039;s appeal for duty on the imported motorcycle. The decision was based on the lack of sustainable evidence, jurisdictional discrepancies, expiration of the limitation period, and the failure to prove Mr. Roshiban&#039;s involvement in illegal importation.</description>
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