https://www.taxtmi.com/caselaws?id=48410 The High Court of Gujarat at Ahmedabad dismissed the Tax appeal filed by the Commissioner of Customs under Section 130 of the Customs Act, 1962. The Court upheld the Tribunal's findings that the respondent's failure to follow Motor Vehicles Act procedures and lack of evidence of abetment did not warrant liability under the Customs Act. The Tribunal's decision was supported by specific observations and evidence, leading to the conclusion that no substantial question of law arose, resulting in the dismissal of the appeal. en-us Tue, 09 Sep 2008 00:00:00 +0530 Wed, 04 Aug 2010 13:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48410 The High Court of Gujarat at Ahmedabad dismissed the Tax appeal filed by the Commissioner of Customs under Section 130 of the Customs Act, 1962. The Court upheld the Tribunal's findings that the respondent's failure to follow Motor Vehicles Act procedures and lack of evidence of abetment did not warrant liability under the Customs Act. The Tribunal's decision was supported by specific observations and evidence, leading to the conclusion that no substantial question of law arose, resulting in the dismissal of the appeal. Case-Laws Customs Tue, 09 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48410