https://www.taxtmi.com/caselaws?id=424549 The forum allowed the appeals, overturning the impugned orders and demands related to alleged switching of samples for fraudulent export of leather goods to evade export duty and avail duty drawback. The forum found insufficient evidence to support the switching of samples, casting doubt on the Revenue's case, and emphasized the lack of substantiation for the allegations. The demands and penalties confirmed in the Orders-in-Original were set aside, concluding the proceedings on 30.06.2022. en-us Thu, 30 Jun 2022 00:00:00 +0530 Sun, 03 Jul 2022 20:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424549 The forum allowed the appeals, overturning the impugned orders and demands related to alleged switching of samples for fraudulent export of leather goods to evade export duty and avail duty drawback. The forum found insufficient evidence to support the switching of samples, casting doubt on the Revenue's case, and emphasized the lack of substantiation for the allegations. The demands and penalties confirmed in the Orders-in-Original were set aside, concluding the proceedings on 30.06.2022. Case-Laws Customs Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424549