https://www.taxtmi.com/caselaws?id=110500 The Tribunal upheld the classification of imported milk powder under the restricted category of ITC heading 04022100 due to its fat content, requiring an import license. The goods were confiscated under Section 111(d) of the Customs Act, and the appellant was penalized under Section 112(a) for the violation. The Tribunal confirmed the confiscation and penalty but reduced the redemption fine from Rs. 3 lakhs to Rs. 2 lakhs, ultimately upholding the impugned order with a slight financial relief. en-us Tue, 16 Sep 2003 00:00:00 +0530 Tue, 17 Apr 2012 11:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110500 The Tribunal upheld the classification of imported milk powder under the restricted category of ITC heading 04022100 due to its fat content, requiring an import license. The goods were confiscated under Section 111(d) of the Customs Act, and the appellant was penalized under Section 112(a) for the violation. The Tribunal confirmed the confiscation and penalty but reduced the redemption fine from Rs. 3 lakhs to Rs. 2 lakhs, ultimately upholding the impugned order with a slight financial relief. Case-Laws Customs Tue, 16 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110500