https://www.taxtmi.com/caselaws?id=104199 The Tribunal set aside the confiscation order of imported goods under Section 111(d) of the Customs Act, emphasizing that non-observance of the IEC code requirement should not lead to confiscation if the import was not contrary to any prohibition. The Tribunal remanded the matter for reconsideration, stressing the appellants' right to a fair opportunity before a final decision. The Tribunal also directed a fresh adjudication on the exemption under para 4.6 of the Handbook of Procedures, crucial for determining the applicability of the exemption and impacting the confiscation. The imposition of fines and penalties under Sections 125 and 112 of the Customs Act was subject to review following the Tribunal's decision. en-us Wed, 17 Apr 2002 00:00:00 +0530 Tue, 28 Feb 2012 12:13:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104199 The Tribunal set aside the confiscation order of imported goods under Section 111(d) of the Customs Act, emphasizing that non-observance of the IEC code requirement should not lead to confiscation if the import was not contrary to any prohibition. The Tribunal remanded the matter for reconsideration, stressing the appellants' right to a fair opportunity before a final decision. The Tribunal also directed a fresh adjudication on the exemption under para 4.6 of the Handbook of Procedures, crucial for determining the applicability of the exemption and impacting the confiscation. The imposition of fines and penalties under Sections 125 and 112 of the Customs Act was subject to review following the Tribunal's decision. Case-Laws Customs Wed, 17 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104199