https://www.taxtmi.com/caselaws?id=109190 The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants in a case concerning the classification of imported goods, imposition of fines, and clearance under D.F.R.C. The Tribunal set aside the redemption fine and personal penalty imposed, emphasizing the appellants' cooperation and lack of Customs inquiry into technical details. Additionally, the Commissioner's decision on D.F.R.C. clearance was deemed beyond the show cause notice's scope, allowing Customs to re-examine the issue with the appellants' participation. en-us Fri, 11 Oct 2002 00:00:00 +0530 Fri, 06 Apr 2012 14:13:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109190 The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants in a case concerning the classification of imported goods, imposition of fines, and clearance under D.F.R.C. The Tribunal set aside the redemption fine and personal penalty imposed, emphasizing the appellants' cooperation and lack of Customs inquiry into technical details. Additionally, the Commissioner's decision on D.F.R.C. clearance was deemed beyond the show cause notice's scope, allowing Customs to re-examine the issue with the appellants' participation. Case-Laws Customs Fri, 11 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109190