https://www.taxtmi.com/caselaws?id=463874 CESTAT MUMBAI - AT allowed the importer-appellant's appeals and set aside the impugned order of the Principal Commissioner of Customs (Preventive). The tribunal found the panchnama procedurally defective and the departmental investigation inadequate to prove that imported parts constituted disassembled complete LED TVs or that mis-declaration occurred. The authority failed to correlate parts across containers or produce credible evidence; supplier correspondence confirmed only supply of LED panels/parts. Consequently adjudged demands, confiscation and penalties were not sustained. en-us Mon, 02 Sep 2024 00:00:00 +0530 Sat, 28 Feb 2026 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463874 CESTAT MUMBAI - AT allowed the importer-appellant's appeals and set aside the impugned order of the Principal Commissioner of Customs (Preventive). The tribunal found the panchnama procedurally defective and the departmental investigation inadequate to prove that imported parts constituted disassembled complete LED TVs or that mis-declaration occurred. The authority failed to correlate parts across containers or produce credible evidence; supplier correspondence confirmed only supply of LED panels/parts. Consequently adjudged demands, confiscation and penalties were not sustained. Case-Laws Customs Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463874