https://www.taxtmi.com/caselaws?id=751969 The judgment concluded that the procedural non-compliance under section 138B rendered the statements and CRCL test report inadmissible, leading to the setting aside of the impugned order. Consequently, the appellants, including the anonymized parties, were favored, nullifying penalties and confiscation orders previously imposed by the Commissioner of Customs, ICD, Tughlakabad. en-us Tue, 30 Apr 2024 00:00:00 +0530 Wed, 01 May 2024 07:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751969 The judgment concluded that the procedural non-compliance under section 138B rendered the statements and CRCL test report inadmissible, leading to the setting aside of the impugned order. Consequently, the appellants, including the anonymized parties, were favored, nullifying penalties and confiscation orders previously imposed by the Commissioner of Customs, ICD, Tughlakabad. Case-Laws Customs Tue, 30 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751969