https://www.taxtmi.com/caselaws?id=98531 The Tribunal allowed the appeals, setting aside the Commissioner's order of confiscation and penalty imposed on M/s. Oceanic Shipping Agency Pvt. Ltd. and M/s. TISCO. The discrepancy in the number of M.S. Billets was attributed to varying lengths and weight differences, supported by evidence of corrective actions taken by the appellants. The Tribunal found that the unaccounted billets were not illegally imported, leading to the reversal of the initial decision. en-us Wed, 16 May 2001 00:00:00 +0530 Fri, 20 Jan 2012 18:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98531 The Tribunal allowed the appeals, setting aside the Commissioner's order of confiscation and penalty imposed on M/s. Oceanic Shipping Agency Pvt. Ltd. and M/s. TISCO. The discrepancy in the number of M.S. Billets was attributed to varying lengths and weight differences, supported by evidence of corrective actions taken by the appellants. The Tribunal found that the unaccounted billets were not illegally imported, leading to the reversal of the initial decision. Case-Laws Customs Wed, 16 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98531