https://www.taxtmi.com/caselaws?id=90790 The tribunal allowed the appeal, setting aside the confiscation of goods and penalty imposed on the appellant. However, the appeal was rejected concerning duty-free importation under Notification 208/81 for the imported defibrillator with an ECG monitor, as the exclusion clause applied even if the excluded items were part of the defibrillator. The tribunal found no deliberate misdeclaration in the bill of entry, noting the correction made in the description. en-us Wed, 19 Aug 1998 00:00:00 +0530 Tue, 11 Oct 2011 15:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90790 The tribunal allowed the appeal, setting aside the confiscation of goods and penalty imposed on the appellant. However, the appeal was rejected concerning duty-free importation under Notification 208/81 for the imported defibrillator with an ECG monitor, as the exclusion clause applied even if the excluded items were part of the defibrillator. The tribunal found no deliberate misdeclaration in the bill of entry, noting the correction made in the description. Case-Laws Customs Wed, 19 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90790