https://www.taxtmi.com/caselaws?id=440322 The appellant successfully challenged the imposition of a penalty based on a unilateral version of the CBI report, highlighting violations of natural justice in the inquiry process. Despite allegations of customs regulation violations, the court found insufficient evidence to support the penalty and questioned the reliance on untested CBI reports. The judgment set aside the impugned order, emphasizing the lack of conclusive evidence and the need for a fair inquiry process, ultimately allowing the appeal. en-us Thu, 13 Jul 2023 00:00:00 +0530 Sat, 15 Jul 2023 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440322 The appellant successfully challenged the imposition of a penalty based on a unilateral version of the CBI report, highlighting violations of natural justice in the inquiry process. Despite allegations of customs regulation violations, the court found insufficient evidence to support the penalty and questioned the reliance on untested CBI reports. The judgment set aside the impugned order, emphasizing the lack of conclusive evidence and the need for a fair inquiry process, ultimately allowing the appeal. Case-Laws Customs Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440322