High Court affirms Tribunal's ruling on duty exemption due to genuine mistake. No penalties imposed.

The High Court of Allahabad upheld the Tribunal's decision to dismiss the appeal, finding that the duty was not paid due to a genuine mistake by the assessee, and no penalty was imposed. The Court found the decision to be in line with the evidence on record.

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The High Court of Allahabad dismissed the appeal as the Tribunal found that duty was not paid due to a genuine mistake by the assessee, and no penalty was imposed. The Tribunal's decision was upheld as it was not against the evidence on record.

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