https://www.taxtmi.com/caselaws?id=433816 The Tribunal dismissed the Appeals filed by the Revenue, upholding the decision of the Commissioner(Appeals) to drop penalties against the Respondents. The Tribunal found that there was a lack of corroborative evidence supporting the statements made by the Respondents to the DRI officers, which were later retracted. Additionally, the Tribunal noted a violation of the principles of natural justice as the Respondents were not granted cross-examination rights. The Appeals were deemed not maintainable before the Tribunal due to the absence of penalties imposed by the Commissioner(Appeals) on the Respondents. en-us Mon, 06 Feb 2023 00:00:00 +0530 Thu, 09 Feb 2023 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433816 The Tribunal dismissed the Appeals filed by the Revenue, upholding the decision of the Commissioner(Appeals) to drop penalties against the Respondents. The Tribunal found that there was a lack of corroborative evidence supporting the statements made by the Respondents to the DRI officers, which were later retracted. Additionally, the Tribunal noted a violation of the principles of natural justice as the Respondents were not granted cross-examination rights. The Appeals were deemed not maintainable before the Tribunal due to the absence of penalties imposed by the Commissioner(Appeals) on the Respondents. Case-Laws Customs Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433816