https://www.taxtmi.com/caselaws?id=78761 The Tribunal upheld the duty demand for imported scrap due to non-fulfillment of export obligations by the company, KAL. However, it found the confiscation orders unsustainable as the goods were not available, vacating the redemption fines. Penalties imposed on individuals were varied: upheld for KAL, vacated for Shri Athmaram Kejriwal and Kumari Prem Kejriwal due to lack of notice and evidence, vacated for Shri Vivek Kejriwal, and upheld for Shri Ashok Kejriwal. The judgment stressed the importance of proper notice and evidence in imposing penalties and confiscation under the Customs Act. en-us Mon, 01 Mar 2010 00:00:00 +0530 Wed, 15 Dec 2010 15:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78761 The Tribunal upheld the duty demand for imported scrap due to non-fulfillment of export obligations by the company, KAL. However, it found the confiscation orders unsustainable as the goods were not available, vacating the redemption fines. Penalties imposed on individuals were varied: upheld for KAL, vacated for Shri Athmaram Kejriwal and Kumari Prem Kejriwal due to lack of notice and evidence, vacated for Shri Vivek Kejriwal, and upheld for Shri Ashok Kejriwal. The judgment stressed the importance of proper notice and evidence in imposing penalties and confiscation under the Customs Act. Case-Laws Customs Mon, 01 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78761