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    <title>2019 (10) TMI 64 - CESTAT AHMEDABAD</title>
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    <description>The court found that the appellants could not be held responsible for the alleged export of 165 Kgs of Ketamine HCL or the attempted export of 25 Kgs of Ketamine. The penalties imposed on the appellants were set aside, and the appeals were allowed with consequential reliefs. The judgment emphasized the need for concrete evidence and corroboration in substantiating allegations of illicit export activities.</description>
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      <description>The court found that the appellants could not be held responsible for the alleged export of 165 Kgs of Ketamine HCL or the attempted export of 25 Kgs of Ketamine. The penalties imposed on the appellants were set aside, and the appeals were allowed with consequential reliefs. The judgment emphasized the need for concrete evidence and corroboration in substantiating allegations of illicit export activities.</description>
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