https://www.taxtmi.com/caselaws?id=363917 The Tribunal allowed the appeals, setting aside the penalties imposed, as there was no legal proof of smuggling, and the case was based on assumptions. The judgment emphasized that suspicion, however strong, cannot replace legal proof. en-us Mon, 27 Nov 2017 00:00:00 +0530 Fri, 20 Jul 2018 05:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363917 The Tribunal allowed the appeals, setting aside the penalties imposed, as there was no legal proof of smuggling, and the case was based on assumptions. The judgment emphasized that suspicion, however strong, cannot replace legal proof. Case-Laws Customs Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363917