https://www.taxtmi.com/caselaws?id=51306 The Tribunal set aside the Commissioner of Customs' order confiscating electronic goods and imposing penalties on individuals for alleged fraudulent import and evasion of Customs duty. The Tribunal emphasized the need to base penal liability solely on the facts of the current case, excluding reliance on past cases involving the same parties. The Commissioner was directed to re-adjudicate the case in compliance with the law and principles of natural justice, excluding extraneous evidence from previous cases. en-us Wed, 16 Jan 2002 00:00:00 +0530 Fri, 24 Sep 2010 10:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51306 The Tribunal set aside the Commissioner of Customs' order confiscating electronic goods and imposing penalties on individuals for alleged fraudulent import and evasion of Customs duty. The Tribunal emphasized the need to base penal liability solely on the facts of the current case, excluding reliance on past cases involving the same parties. The Commissioner was directed to re-adjudicate the case in compliance with the law and principles of natural justice, excluding extraneous evidence from previous cases. Case-Laws Customs Wed, 16 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51306