https://www.taxtmi.com/caselaws?id=97311 The Tribunal upheld the denial of benefit under Notification No. 56/98-Cus for imported garlic due to sales in a tax-free area. Penalties under Section 114A of the Customs Act were set aside, following a Delhi High Court ruling that such penalties cannot be imposed under the Customs Tariff Act. The appeal was partly allowed, clarifying conditions for benefit eligibility and penalty imposition in customs cases. en-us Wed, 12 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 12:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97311 The Tribunal upheld the denial of benefit under Notification No. 56/98-Cus for imported garlic due to sales in a tax-free area. Penalties under Section 114A of the Customs Act were set aside, following a Delhi High Court ruling that such penalties cannot be imposed under the Customs Tariff Act. The appeal was partly allowed, clarifying conditions for benefit eligibility and penalty imposition in customs cases. Case-Laws Customs Wed, 12 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97311