https://www.taxtmi.com/caselaws?id=72810 The Tribunal upheld the penalty order imposed under Section 116 of the Customs Act, 1962, due to the short landing of bulgar wheat by the appellant's vessel. Despite the appellant's argument for a duty exemption under Tariff Item 10.01/07 of the Customs Tariff Act, 1975, supported by a communication from the Ministry of Human Resource Development, the Tribunal relied on previous rulings and the manufacturing process of bulgar wheat to sustain the penalty. The appeal was dismissed based on the classification of bulgar wheat as a dutiable item and the lack of substantial evidence for a different classification. en-us Thu, 05 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 12:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72810 The Tribunal upheld the penalty order imposed under Section 116 of the Customs Act, 1962, due to the short landing of bulgar wheat by the appellant's vessel. Despite the appellant's argument for a duty exemption under Tariff Item 10.01/07 of the Customs Tariff Act, 1975, supported by a communication from the Ministry of Human Resource Development, the Tribunal relied on previous rulings and the manufacturing process of bulgar wheat to sustain the penalty. The appeal was dismissed based on the classification of bulgar wheat as a dutiable item and the lack of substantial evidence for a different classification. Case-Laws Customs Thu, 05 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72810