https://www.taxtmi.com/caselaws?id=100937 The Tribunal set aside the Commissioner's order confiscating goods under Section 113(d) of the Customs Act due to insufficient evidence. The decision was based on discrepancies in the nomenclature of goods for DEPB benefit, with the Tribunal recommending testing to determine the correct classification. The case was remanded for a fresh decision by the adjudicating authority, emphasizing compliance with legal requirements and export policies. en-us Tue, 11 Dec 2001 00:00:00 +0530 Tue, 07 Feb 2012 18:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100937 The Tribunal set aside the Commissioner's order confiscating goods under Section 113(d) of the Customs Act due to insufficient evidence. The decision was based on discrepancies in the nomenclature of goods for DEPB benefit, with the Tribunal recommending testing to determine the correct classification. The case was remanded for a fresh decision by the adjudicating authority, emphasizing compliance with legal requirements and export policies. Case-Laws Customs Tue, 11 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100937