https://www.taxtmi.com/caselaws?id=52702 The Tribunal concluded that the Revenue failed to substantiate the claim that the electronic goods were smuggled into the country. Consequently, the orders for confiscation and penalties under Section 112(b) of the Customs Act, 1962, were deemed unlawful. The Tribunal allowed the appeals, granting consequential relief to the appellants. en-us Fri, 05 Mar 2004 00:00:00 +0530 Mon, 22 Jul 2024 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52702 The Tribunal concluded that the Revenue failed to substantiate the claim that the electronic goods were smuggled into the country. Consequently, the orders for confiscation and penalties under Section 112(b) of the Customs Act, 1962, were deemed unlawful. The Tribunal allowed the appeals, granting consequential relief to the appellants. Case-Laws Customs Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52702