https://www.taxtmi.com/caselaws?id=82074 The court upheld the confiscation of the consignment of "Compressed Air Breathing Apparatus Oxy" under the Import Policy. The appellants' claim for exemption from duty on life-saving equipment was denied, emphasizing strict interpretation of exemption notifications. The penalties imposed by the Additional Collector under the Customs Act were upheld due to the lack of evidence challenging them, including deliberate mis-declaration and duty evasion. The appeal was rejected, affirming the confiscation and penalties. en-us Fri, 18 Sep 1992 00:00:00 +0530 Fri, 01 Jul 2011 17:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82074 The court upheld the confiscation of the consignment of "Compressed Air Breathing Apparatus Oxy" under the Import Policy. The appellants' claim for exemption from duty on life-saving equipment was denied, emphasizing strict interpretation of exemption notifications. The penalties imposed by the Additional Collector under the Customs Act were upheld due to the lack of evidence challenging them, including deliberate mis-declaration and duty evasion. The appeal was rejected, affirming the confiscation and penalties. Case-Laws Customs Fri, 18 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82074