https://www.taxtmi.com/caselaws?id=360121 The tribunal set aside the impugned order, annulling the demand against the main appellant and nullifying penalties on co-noticees. The appellants were entitled to consequential benefits as the tribunal found no violations under the Customs Act or related rules. The penalties imposed were set aside due to lack of substantial evidence and procedural lapses by the adjudicating authority. The failure to comply with the tribunal's earlier directions regarding cross-examination led to the decision in favor of the appellants. en-us Mon, 07 May 2018 00:00:00 +0530 Thu, 10 May 2018 07:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360121 The tribunal set aside the impugned order, annulling the demand against the main appellant and nullifying penalties on co-noticees. The appellants were entitled to consequential benefits as the tribunal found no violations under the Customs Act or related rules. The penalties imposed were set aside due to lack of substantial evidence and procedural lapses by the adjudicating authority. The failure to comply with the tribunal's earlier directions regarding cross-examination led to the decision in favor of the appellants. Case-Laws Customs Mon, 07 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360121