https://www.taxtmi.com/caselaws?id=437213 The Tribunal allowed the appeal, setting aside the order related to the confiscation and penalty under Sections 111(m) and 112(a) of the Customs Act. It found the evidence presented by the Revenue, including WhatsApp messages and statements, unreliable and not in compliance with procedural safeguards. The Tribunal concluded that the allegations of mis-declaration and under-valuation were speculative, and the show cause notice was flawed. Consequently, the appellant was entitled to consequential benefits as per the law. en-us Fri, 28 Apr 2023 00:00:00 +0530 Thu, 23 Nov 2023 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437213 The Tribunal allowed the appeal, setting aside the order related to the confiscation and penalty under Sections 111(m) and 112(a) of the Customs Act. It found the evidence presented by the Revenue, including WhatsApp messages and statements, unreliable and not in compliance with procedural safeguards. The Tribunal concluded that the allegations of mis-declaration and under-valuation were speculative, and the show cause notice was flawed. Consequently, the appellant was entitled to consequential benefits as per the law. Case-Laws Customs Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437213