https://www.taxtmi.com/caselaws?id=107772 The appeal involved a dispute over duty demand, confiscation, and penalty on imported medical equipment under Notification No. 64/88-Cus. The Tribunal ruled in favor of the appellant, finding that the duty demand confirmed by the original authority was time-barred and exceeded its scope. The Tribunal upheld the appellant's position that duty payment was not required as they did not intend to redeem the goods. However, the redemption fine and penalty were sustained based on legal precedents and settled matters, as established by a Larger Bench decision. The appeal concluded with the redemption fine and penalty being upheld. en-us Wed, 06 Aug 2003 00:00:00 +0530 Mon, 26 Mar 2012 15:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107772 The appeal involved a dispute over duty demand, confiscation, and penalty on imported medical equipment under Notification No. 64/88-Cus. The Tribunal ruled in favor of the appellant, finding that the duty demand confirmed by the original authority was time-barred and exceeded its scope. The Tribunal upheld the appellant's position that duty payment was not required as they did not intend to redeem the goods. However, the redemption fine and penalty were sustained based on legal precedents and settled matters, as established by a Larger Bench decision. The appeal concluded with the redemption fine and penalty being upheld. Case-Laws Customs Wed, 06 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107772