https://www.taxtmi.com/caselaws?id=73331 The Tribunal ruled in favor of the importer on all issues, determining that the imported goods were classified as raw materials eligible for importation under the Open General Licence (OGL). The confiscation and fine imposed by the Collector of Customs were deemed unjustified, leading to their release and refund. The Tribunal upheld the Central Board of Excise and Customs' decision, dismissing the Government's review as lacking merit. Additionally, the Tribunal directed the prompt refund of fines to the importer within forty-five days, concluding the case in favor of the importer. en-us Mon, 17 Oct 1983 00:00:00 +0530 Tue, 31 May 2011 11:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73331 The Tribunal ruled in favor of the importer on all issues, determining that the imported goods were classified as raw materials eligible for importation under the Open General Licence (OGL). The confiscation and fine imposed by the Collector of Customs were deemed unjustified, leading to their release and refund. The Tribunal upheld the Central Board of Excise and Customs' decision, dismissing the Government's review as lacking merit. Additionally, the Tribunal directed the prompt refund of fines to the importer within forty-five days, concluding the case in favor of the importer. Case-Laws Central Excise Mon, 17 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73331