https://www.taxtmi.com/caselaws?id=53299 The Tribunal upheld the Commissioner's order demanding duty and confiscating goods, affirming the findings of clandestine removal based on substantial evidence. However, it set aside the penalties and interest imposed, as the appellants had paid the duty before the show cause notice, aligning with the precedent that no penalty or interest is applicable in such cases. The Tribunal dismissed claims of procedural and jurisdictional errors, confirming the Commissioner's jurisdiction and adherence to Tribunal and HC directions. The reliance on statements and documentary evidence was deemed valid, supporting the conclusion of clandestine removal. en-us Tue, 27 Jul 2004 00:00:00 +0530 Wed, 12 Jun 2024 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53299 The Tribunal upheld the Commissioner's order demanding duty and confiscating goods, affirming the findings of clandestine removal based on substantial evidence. However, it set aside the penalties and interest imposed, as the appellants had paid the duty before the show cause notice, aligning with the precedent that no penalty or interest is applicable in such cases. The Tribunal dismissed claims of procedural and jurisdictional errors, confirming the Commissioner's jurisdiction and adherence to Tribunal and HC directions. The reliance on statements and documentary evidence was deemed valid, supporting the conclusion of clandestine removal. Case-Laws Customs Tue, 27 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53299