https://www.taxtmi.com/caselaws?id=430736 The Tribunal ruled in favor of the appellant, finding that he was not the importer under the Customs Act as he procured goods from local importers post-clearance by Customs. The Tribunal determined that the duty and penalties demanded were not justified, citing procedural lapses in the investigation and lack of evidence proving non-payment of duty. Consequently, the Tribunal allowed the appeal, setting aside the impugned order and granting the appellant consequential benefits as per the law. en-us Thu, 24 Nov 2022 00:00:00 +0530 Fri, 25 Nov 2022 23:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430736 The Tribunal ruled in favor of the appellant, finding that he was not the importer under the Customs Act as he procured goods from local importers post-clearance by Customs. The Tribunal determined that the duty and penalties demanded were not justified, citing procedural lapses in the investigation and lack of evidence proving non-payment of duty. Consequently, the Tribunal allowed the appeal, setting aside the impugned order and granting the appellant consequential benefits as per the law. Case-Laws Customs Thu, 24 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430736