https://www.taxtmi.com/caselaws?id=107238 The tribunal upheld the duty demands on imported drawings and designs, classifying them as subject to customs duty. Despite the appellant's deposit for duty payment, the tribunal rejected their pleas and confirmed the duty amounts assessed. The penalty under Section 114A of the Customs Act was set aside as the imports predated the section's promulgation. The impugned order was modified in line with the tribunal's decision, resulting in the disposal of the appeal. en-us Fri, 08 Nov 2002 00:00:00 +0530 Mon, 19 Mar 2012 17:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107238 The tribunal upheld the duty demands on imported drawings and designs, classifying them as subject to customs duty. Despite the appellant's deposit for duty payment, the tribunal rejected their pleas and confirmed the duty amounts assessed. The penalty under Section 114A of the Customs Act was set aside as the imports predated the section's promulgation. The impugned order was modified in line with the tribunal's decision, resulting in the disposal of the appeal. Case-Laws Customs Fri, 08 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107238