https://www.taxtmi.com/caselaws?id=286764 Contemporaneous and undisputed stock records showed that the appellant had sufficient duty-free balance when the second sale of phenol was made, so the allegation that duty-free imports were diverted was not established. The Tribunal preferred documentary evidence over uncorroborated oral or confessional material, and on that basis held that the customs duty demand, interest and penalty could not be sustained. en-us Tue, 05 Feb 2019 00:00:00 +0530 Sat, 14 Mar 2020 11:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286764 Contemporaneous and undisputed stock records showed that the appellant had sufficient duty-free balance when the second sale of phenol was made, so the allegation that duty-free imports were diverted was not established. The Tribunal preferred documentary evidence over uncorroborated oral or confessional material, and on that basis held that the customs duty demand, interest and penalty could not be sustained. Case-Laws Customs Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286764