https://www.taxtmi.com/caselaws?id=392321 The Tribunal set aside the Commissioner (Appeals) order due to lack of proper reasoning and failure to justify actions during the investigation. The appellants' appeals were allowed, emphasizing the importance of thorough investigations and clear evidence in cases involving customs violations. The judgment highlighted discrepancies in the case, leading to the conclusion that the charges were not proven beyond doubt. Proper documentation and justification of decisions were underscored as crucial elements in cases of illegal activities, with the impugned order being overturned in favor of the appellants. en-us Wed, 22 Jan 2020 00:00:00 +0530 Wed, 10 Feb 2021 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392321 The Tribunal set aside the Commissioner (Appeals) order due to lack of proper reasoning and failure to justify actions during the investigation. The appellants' appeals were allowed, emphasizing the importance of thorough investigations and clear evidence in cases involving customs violations. The judgment highlighted discrepancies in the case, leading to the conclusion that the charges were not proven beyond doubt. Proper documentation and justification of decisions were underscored as crucial elements in cases of illegal activities, with the impugned order being overturned in favor of the appellants. Case-Laws Customs Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392321