https://www.taxtmi.com/caselaws?id=411581 The appellate authority set aside the order confirming the proposal for recovery in a case involving the smuggling of Chinese origin firecrackers concealed behind declared cargo of bicycle parts. The appellant successfully argued the lack of concrete evidence of conspiracy and the insufficiency of evidence linking them to the prohibited goods. The appellant's lack of cooperation with the Department and discrepancies in evidence further supported the decision to allow the appeal, emphasizing the principle of extending the benefit of doubt to the accused in criminal cases due to insufficient evidence. en-us Tue, 17 Aug 2021 00:00:00 +0530 Sat, 28 Aug 2021 09:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411581 The appellate authority set aside the order confirming the proposal for recovery in a case involving the smuggling of Chinese origin firecrackers concealed behind declared cargo of bicycle parts. The appellant successfully argued the lack of concrete evidence of conspiracy and the insufficiency of evidence linking them to the prohibited goods. The appellant's lack of cooperation with the Department and discrepancies in evidence further supported the decision to allow the appeal, emphasizing the principle of extending the benefit of doubt to the accused in criminal cases due to insufficient evidence. Case-Laws Customs Tue, 17 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411581