https://www.taxtmi.com/caselaws?id=95254 The Tribunal ruled in favor of the appellants, determining that the imported goods qualified as books under Tariff Heading 49.01 and were entitled to duty exemption. The decision overturned the duty imposition and penalty, emphasizing that no duty was leviable on the imported printed materials classified as books. The Revenue's appeal to enhance the penalty was dismissed, and any deposited amounts were ordered to be promptly returned to the parties in accordance with the Customs Act. en-us Tue, 19 Dec 2000 00:00:00 +0530 Fri, 09 Dec 2011 12:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95254 The Tribunal ruled in favor of the appellants, determining that the imported goods qualified as books under Tariff Heading 49.01 and were entitled to duty exemption. The decision overturned the duty imposition and penalty, emphasizing that no duty was leviable on the imported printed materials classified as books. The Revenue's appeal to enhance the penalty was dismissed, and any deposited amounts were ordered to be promptly returned to the parties in accordance with the Customs Act. Case-Laws Customs Tue, 19 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95254