https://www.taxtmi.com/caselaws?id=279485 The Tribunal found the confiscation of fresh Ginger brought from Nepal to be unsustainable due to lack of evidence supporting smuggling. The appellants successfully argued that the Ginger was locally cultivated and legally imported, supported by documentation and lack of proof of smuggling. The Tribunal emphasized the inadmissibility of hearsay evidence without corroboration, leading to the setting aside of the confiscation and penalties imposed under Section 111 of the Customs Act 1962. The appeals were allowed with consequential relief, overturning the adjudicating authority's decision and reducing penalties imposed by the Commissioner (Appeals). en-us Fri, 10 Aug 2007 00:00:00 +0530 Tue, 19 Mar 2019 15:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279485 The Tribunal found the confiscation of fresh Ginger brought from Nepal to be unsustainable due to lack of evidence supporting smuggling. The appellants successfully argued that the Ginger was locally cultivated and legally imported, supported by documentation and lack of proof of smuggling. The Tribunal emphasized the inadmissibility of hearsay evidence without corroboration, leading to the setting aside of the confiscation and penalties imposed under Section 111 of the Customs Act 1962. The appeals were allowed with consequential relief, overturning the adjudicating authority's decision and reducing penalties imposed by the Commissioner (Appeals). Case-Laws Customs Fri, 10 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279485