https://www.taxtmi.com/caselaws?id=31314 Penalty for alleged customs contravention in connection with the import and local sale of duty-free glycerine could not be sustained because the record contained no statements or other material linking the appellants to any conspiracy or misuse of the import scheme. The Commissioner's finding lacked an evidentiary foundation, and breach of the Customs Act, 1962, the Exim Policy, and the relevant Customs Notifications was not established against the appellants. The penalty was therefore set aside and the impugned order was vacated to that extent. en-us Tue, 03 Jun 2008 00:00:00 +0530 Mon, 27 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31314 Penalty for alleged customs contravention in connection with the import and local sale of duty-free glycerine could not be sustained because the record contained no statements or other material linking the appellants to any conspiracy or misuse of the import scheme. The Commissioner's finding lacked an evidentiary foundation, and breach of the Customs Act, 1962, the Exim Policy, and the relevant Customs Notifications was not established against the appellants. The penalty was therefore set aside and the impugned order was vacated to that extent. Case-Laws Customs Tue, 03 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31314