https://www.taxtmi.com/caselaws?id=434524 The Tribunal set aside the customs duty demand and penalties imposed on the appellants, ruling that the allegations of clandestine removal and mis-declaration were not substantiated with concrete evidence. It emphasized the importance of tangible proof over assumptions and presumptions, citing precedents. The Tribunal criticized the lack of thorough investigation by the authorities and highlighted errors in demanding customs duty under the Customs Act for goods from SEZ/EOU. Admissible documentary and testimonial evidence supported the appellant's case, leading to the Tribunal allowing the appeals and providing consequential relief. en-us Thu, 23 Feb 2023 00:00:00 +0530 Mon, 27 Feb 2023 08:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434524 The Tribunal set aside the customs duty demand and penalties imposed on the appellants, ruling that the allegations of clandestine removal and mis-declaration were not substantiated with concrete evidence. It emphasized the importance of tangible proof over assumptions and presumptions, citing precedents. The Tribunal criticized the lack of thorough investigation by the authorities and highlighted errors in demanding customs duty under the Customs Act for goods from SEZ/EOU. Admissible documentary and testimonial evidence supported the appellant's case, leading to the Tribunal allowing the appeals and providing consequential relief. Case-Laws Customs Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434524