https://www.taxtmi.com/highlights?id=75543 Levy of penalty - Smuggling of Gold - seizure - Commissioner (Appels) set aside the penalty - The Tribunal found insufficient evidence to establish the Respondents ownership. Statements of key witnesses lacked consistency, and procedural irregularities in the examination of witnesses weakened the case. Therefore, the court upheld the impugned order, dismissing the Revenue's appeal and maintaining the decision to set aside the penalty on the Respondents. en-us Sat, 09 Mar 2024 12:42:22 +0530 Sat, 09 Mar 2024 12:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75543 Levy of penalty - Smuggling of Gold - seizure - Commissioner (Appels) set aside the penalty - The Tribunal found insufficient evidence to establish the Respondents ownership. Statements of key witnesses lacked consistency, and procedural irregularities in the examination of witnesses weakened the case. Therefore, the court upheld the impugned order, dismissing the Revenue's appeal and maintaining the decision to set aside the penalty on the Respondents. Highlights Customs Sat, 09 Mar 2024 12:42:22 +0530 https://www.taxtmi.com/highlights?id=75543