https://www.taxtmi.com/caselaws?id=32644 The appellant challenged the Customs, Excise and Service Tax Appellate Tribunal's order regarding the export of men's cotton trousers, disputing the authorities' handling of evidence under the Customs Act, 1962. Despite claims for duty drawback, discrepancies in cost structures led to goods confiscation and penalties imposed under sections 113(d) and 113(i) of the Act. The Tribunal upheld the adjudicating authority's decision, emphasizing the appellant's failure to provide sufficient evidence. The appeal was dismissed, affirming the Tribunal's order as justified and dismissing a related civil application. en-us Mon, 25 Aug 2008 00:00:00 +0530 Wed, 03 Apr 2013 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32644 The appellant challenged the Customs, Excise and Service Tax Appellate Tribunal's order regarding the export of men's cotton trousers, disputing the authorities' handling of evidence under the Customs Act, 1962. Despite claims for duty drawback, discrepancies in cost structures led to goods confiscation and penalties imposed under sections 113(d) and 113(i) of the Act. The Tribunal upheld the adjudicating authority's decision, emphasizing the appellant's failure to provide sufficient evidence. The appeal was dismissed, affirming the Tribunal's order as justified and dismissing a related civil application. Case-Laws Customs Mon, 25 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32644