https://www.taxtmi.com/caselaws?id=48089 The Court dismissed the appeal under Section 130 of the Customs Act, upholding the Customs Excise and Service Tax Appellate Tribunal's decision. The case involved illegal import of tin, nickel, and zinc concealed as aluminum scrap, with goods seized from trucks and a godown. Investigations revealed false claims and hawala transactions, leading to confiscation of goods and trucks, along with fines and penalties imposed. The Tribunal's findings were upheld, dismissing the appeal due to lack of substantial legal questions and affirming the authorities' evidence of smuggling. en-us Tue, 17 Oct 2006 00:00:00 +0530 Mon, 02 Aug 2010 15:53:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48089 The Court dismissed the appeal under Section 130 of the Customs Act, upholding the Customs Excise and Service Tax Appellate Tribunal's decision. The case involved illegal import of tin, nickel, and zinc concealed as aluminum scrap, with goods seized from trucks and a godown. Investigations revealed false claims and hawala transactions, leading to confiscation of goods and trucks, along with fines and penalties imposed. The Tribunal's findings were upheld, dismissing the appeal due to lack of substantial legal questions and affirming the authorities' evidence of smuggling. Case-Laws Customs Tue, 17 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48089