Levy of penalty - Smuggling of Gold - seizure - Commissioner ...

Tribunal Upholds Decision to Dismiss Gold Smuggling Penalty Due to Insufficient Evidence and Witness Inconsistencies.

March 9, 2024

Case Laws Customs AT

Levy of penalty - Smuggling of Gold - seizure - Commissioner (Appels) set aside the penalty - The Tribunal found insufficient evidence to establish the Respondents ownership. Statements of key witnesses lacked consistency, and procedural irregularities in the examination of witnesses weakened the case. Therefore, the court upheld the impugned order, dismissing the Revenue's appeal and maintaining the decision to set aside the penalty on the Respondents.

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Levy of penalty - Smuggling of Gold - seizure - Commissioner ...

Tribunal Upholds Decision to Dismiss Gold Smuggling Penalty Due to Insufficient Evidence and Witness Inconsistencies.

March 9, 2024

Case Laws Customs AT

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