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    <title>2019 (3) TMI 454 - CESTAT NEW DELHI</title>
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    <description>The tribunal set aside the penalty imposed on the appellant due to insufficient evidence of direct involvement in the smuggling of red sanders logs. The adjudication order was criticized for lacking concrete proof and relying on presumptions. The appellant&#039;s association with individuals involved was deemed insufficient to establish intent or knowledge of illegal activities. The tribunal revoked the penalty, citing a lack of substantial evidence to prove guilt beyond a reasonable doubt, ultimately allowing the appeal.</description>
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      <title>2019 (3) TMI 454 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=376433</link>
      <description>The tribunal set aside the penalty imposed on the appellant due to insufficient evidence of direct involvement in the smuggling of red sanders logs. The adjudication order was criticized for lacking concrete proof and relying on presumptions. The appellant&#039;s association with individuals involved was deemed insufficient to establish intent or knowledge of illegal activities. The tribunal revoked the penalty, citing a lack of substantial evidence to prove guilt beyond a reasonable doubt, ultimately allowing the appeal.</description>
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      <pubDate>Wed, 06 Mar 2019 00:00:00 +0530</pubDate>
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