https://www.taxtmi.com/caselaws?id=109236 The Supreme Court reversed the Tribunal's decision, holding that Notification No. 77/80-Cus should not be narrowly construed. The appellants successfully argued that special steel plates used in the production of export goods were exempt under the notification. The Tribunal set aside the confiscation of the plates under Section 111(d) of the Customs Act, 1962, noting they were freely importable under Open General License. The Tribunal also remanded the case for determining penalties specifically for the plates, ultimately allowing the appeal based on the broad interpretation of the notifications. en-us Thu, 30 Jan 2003 00:00:00 +0530 Fri, 06 Apr 2012 17:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109236 The Supreme Court reversed the Tribunal's decision, holding that Notification No. 77/80-Cus should not be narrowly construed. The appellants successfully argued that special steel plates used in the production of export goods were exempt under the notification. The Tribunal set aside the confiscation of the plates under Section 111(d) of the Customs Act, 1962, noting they were freely importable under Open General License. The Tribunal also remanded the case for determining penalties specifically for the plates, ultimately allowing the appeal based on the broad interpretation of the notifications. Case-Laws Customs Thu, 30 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109236