https://www.taxtmi.com/caselaws?id=84513 The Tribunal rejected both appeals, upholding the order of confiscation and the quantum of redemption fine. It found that the REP licence did not permit the import of Neutral Malt Spirit, there was no established nexus between the imported goods and the export product group, and the classification of Neutral Malt Spirit as Ethyl Alcohol was affirmed. The contention that Neutral Malt Spirit was consumer goods was rejected, and the quantum of redemption fine was deemed justified. en-us Fri, 28 Jul 1995 00:00:00 +0530 Fri, 22 Jul 2011 13:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84513 The Tribunal rejected both appeals, upholding the order of confiscation and the quantum of redemption fine. It found that the REP licence did not permit the import of Neutral Malt Spirit, there was no established nexus between the imported goods and the export product group, and the classification of Neutral Malt Spirit as Ethyl Alcohol was affirmed. The contention that Neutral Malt Spirit was consumer goods was rejected, and the quantum of redemption fine was deemed justified. Case-Laws Customs Fri, 28 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84513