https://www.taxtmi.com/caselaws?id=415182 The Revenue's Section 130 Customs Act appeal failed because it raised no substantial question of law and turned on factual findings. The Tribunal had found no evidence connecting the exporter with the attempted export of prohibited red sanders logs, noting that the container seal was intact, the panchanama and contemporaneous records showed no tampering, and the Central Excise Superintendent confirmed stuffing and sealing at the factory. The Court accepted that the adjudicating authority had proceeded on presumption rather than proof. It also noted the Multimodal Transportation of Goods Act, 1993 framework placing cargo responsibility on the multimodal transport operator, reinforcing the deletion of penalty. The Tribunal's order was sustained. en-us Mon, 22 Nov 2021 00:00:00 +0530 Fri, 09 Sep 2022 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415182 The Revenue's Section 130 Customs Act appeal failed because it raised no substantial question of law and turned on factual findings. The Tribunal had found no evidence connecting the exporter with the attempted export of prohibited red sanders logs, noting that the container seal was intact, the panchanama and contemporaneous records showed no tampering, and the Central Excise Superintendent confirmed stuffing and sealing at the factory. The Court accepted that the adjudicating authority had proceeded on presumption rather than proof. It also noted the Multimodal Transportation of Goods Act, 1993 framework placing cargo responsibility on the multimodal transport operator, reinforcing the deletion of penalty. The Tribunal's order was sustained. Case-Laws Customs Mon, 22 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415182