https://www.taxtmi.com/caselaws?id=776082 The HC directed the Tribunal to send the Statement of the Case concerning substantial questions of law related to abetment in smuggling and confiscation of sale proceeds. The Court held that the Respondent, a moneychanger, was rightly exonerated from abetment charges due to lack of material evidence. The HC emphasized that findings of fact would not be disturbed without clear perversity, which was absent here. It reversed the Full Bench decision in Weizmann Ltd, which underpinned the reference. Consequently, the Court ruled against the Customs Department and in favor of the Respondent, disposing of the reference accordingly. en-us Wed, 30 Jul 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776082 The HC directed the Tribunal to send the Statement of the Case concerning substantial questions of law related to abetment in smuggling and confiscation of sale proceeds. The Court held that the Respondent, a moneychanger, was rightly exonerated from abetment charges due to lack of material evidence. The HC emphasized that findings of fact would not be disturbed without clear perversity, which was absent here. It reversed the Full Bench decision in Weizmann Ltd, which underpinned the reference. Consequently, the Court ruled against the Customs Department and in favor of the Respondent, disposing of the reference accordingly. Case-Laws Customs Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776082