https://www.taxtmi.com/caselaws?id=80825 The tribunal set aside the order of the adjudicating authority due to the lack of necessity for confiscation and fine imposition, as the appellants lacked intent to violate the law despite unauthorized import. The appellants' efforts to import within the license period were acknowledged, leading to the waiver of penalty imposition based on circumstances. The tribunal emphasized the appellants' bona fides and allowed the appeal, noting that the goods had already been re-exported, justifying the waiver of confiscation and fine imposition. en-us Mon, 20 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 16:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80825 The tribunal set aside the order of the adjudicating authority due to the lack of necessity for confiscation and fine imposition, as the appellants lacked intent to violate the law despite unauthorized import. The appellants' efforts to import within the license period were acknowledged, leading to the waiver of penalty imposition based on circumstances. The tribunal emphasized the appellants' bona fides and allowed the appeal, noting that the goods had already been re-exported, justifying the waiver of confiscation and fine imposition. Case-Laws Customs Mon, 20 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80825