https://www.taxtmi.com/caselaws?id=385521 The tribunal allowed the appeal, setting aside the duty demand and penalties imposed. It found no evidence supporting the import of discs, rejecting claims of misclassification by the Revenue. Emphasizing the importance of independent corroboration of statements and examining evidence for voluntariness and truthfulness, the tribunal concluded that the lack of evidence supporting the mis-declaration led to the favorable outcome for the appellant. en-us Wed, 04 Sep 2019 00:00:00 +0530 Mon, 16 Mar 2020 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385521 The tribunal allowed the appeal, setting aside the duty demand and penalties imposed. It found no evidence supporting the import of discs, rejecting claims of misclassification by the Revenue. Emphasizing the importance of independent corroboration of statements and examining evidence for voluntariness and truthfulness, the tribunal concluded that the lack of evidence supporting the mis-declaration led to the favorable outcome for the appellant. Case-Laws Customs Wed, 04 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385521