https://www.taxtmi.com/caselaws?id=391994 The tribunal set aside the impugned order, finding that the revenue failed to prove that the goods were illicitly imported and that the penalties and confiscations were unjustified. The appeals filed by the appellants were allowed, and the tribunal directed the Commissioner to take a fresh decision on all issues after giving the parties a reasonable opportunity to be heard. The tribunal emphasized the need for the revenue to produce positive evidence to substantiate claims of illicit importation, in line with established legal principles. en-us Mon, 23 Sep 2019 00:00:00 +0530 Tue, 11 Feb 2020 14:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391994 The tribunal set aside the impugned order, finding that the revenue failed to prove that the goods were illicitly imported and that the penalties and confiscations were unjustified. The appeals filed by the appellants were allowed, and the tribunal directed the Commissioner to take a fresh decision on all issues after giving the parties a reasonable opportunity to be heard. The tribunal emphasized the need for the revenue to produce positive evidence to substantiate claims of illicit importation, in line with established legal principles. Case-Laws Customs Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391994