https://www.taxtmi.com/caselaws?id=90416 The Tribunal set aside the penalty imposed on the Proprietor and reduced the penalty on M/s. Geeta Times to Rs. 50,000. The confiscation of dry battery cells was upheld, acknowledging the right of the foreign supplier to relinquish title under Section 23(2) of the Customs Act. The Tribunal found that the disclaimer of goods after the Show Cause Notice was issued did not absolve liability. The focus was on the goods rather than the container under Section 118 of the Customs Act. en-us Mon, 03 Mar 1997 00:00:00 +0530 Fri, 07 Oct 2011 12:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90416 The Tribunal set aside the penalty imposed on the Proprietor and reduced the penalty on M/s. Geeta Times to Rs. 50,000. The confiscation of dry battery cells was upheld, acknowledging the right of the foreign supplier to relinquish title under Section 23(2) of the Customs Act. The Tribunal found that the disclaimer of goods after the Show Cause Notice was issued did not absolve liability. The focus was on the goods rather than the container under Section 118 of the Customs Act. Case-Laws Customs Mon, 03 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90416