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    <title>2003 (12) TMI 365 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal overturned the proposed confiscation of goods declared as &#039;Furnace Oil&#039; due to hazardous chemicals, including chlorinated solvents. Despite off-specification findings, the Tribunal ruled in favor of the importer, citing the High Court&#039;s judgment that deemed the import legal. As the goods&#039; legality was established, they were not subject to confiscation under Section 111(d) of the Customs Act. The appeal was allowed, setting aside the confiscation order.</description>
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    <pubDate>Wed, 17 Dec 2003 00:00:00 +0530</pubDate>
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      <title>2003 (12) TMI 365 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=110269</link>
      <description>The Tribunal overturned the proposed confiscation of goods declared as &#039;Furnace Oil&#039; due to hazardous chemicals, including chlorinated solvents. Despite off-specification findings, the Tribunal ruled in favor of the importer, citing the High Court&#039;s judgment that deemed the import legal. As the goods&#039; legality was established, they were not subject to confiscation under Section 111(d) of the Customs Act. The appeal was allowed, setting aside the confiscation order.</description>
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      <pubDate>Wed, 17 Dec 2003 00:00:00 +0530</pubDate>
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