https://www.taxtmi.com/caselaws?id=753847 The Appellant's appeal was successful, resulting in the reversal of the absolute confiscation of 154 smart mobile phones and the penalties imposed under Sec. 114 of the Customs Act, 1962. The Dept. failed to present concrete evidence of illegal export, relying instead on presumptions without proper verification. The judgment did not address other noticees not involved in the appeal. en-us Mon, 03 Jun 2024 00:00:00 +0530 Wed, 12 Jun 2024 08:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753847 The Appellant's appeal was successful, resulting in the reversal of the absolute confiscation of 154 smart mobile phones and the penalties imposed under Sec. 114 of the Customs Act, 1962. The Dept. failed to present concrete evidence of illegal export, relying instead on presumptions without proper verification. The judgment did not address other noticees not involved in the appeal. Case-Laws Customs Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753847