https://www.taxtmi.com/caselaws?id=364897 The Misc. Application was allowed for the restoration of an appeal dismissed for non-prosecution. The main appeal challenged penalties in a customs case involving scraps transported from Agartala to Kolkata. The Tribunal found deficiencies in the adjudication order, questioning the conclusion of the goods being of foreign origin. Inconsistencies in the investigation and evidence supporting the local origin led to the Tribunal ruling in favor of the appellant, setting aside the adjudication order due to insufficient evidence of the goods being of Bangladesh origin. The appeal was allowed based on the available evidence supporting the local origin of the transported scraps. en-us Fri, 13 Jul 2018 00:00:00 +0530 Tue, 07 Aug 2018 08:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364897 The Misc. Application was allowed for the restoration of an appeal dismissed for non-prosecution. The main appeal challenged penalties in a customs case involving scraps transported from Agartala to Kolkata. The Tribunal found deficiencies in the adjudication order, questioning the conclusion of the goods being of foreign origin. Inconsistencies in the investigation and evidence supporting the local origin led to the Tribunal ruling in favor of the appellant, setting aside the adjudication order due to insufficient evidence of the goods being of Bangladesh origin. The appeal was allowed based on the available evidence supporting the local origin of the transported scraps. Case-Laws Customs Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364897