https://www.taxtmi.com/caselaws?id=111358 The Tribunal allowed the appeal against the Adjudication Order passed by the Commissioner of Customs. It held that the confiscation of goods and penalty imposed were not valid as the importers complied with the relaxed registration requirements outlined in the Office Memorandum, despite not fulfilling the standard registration under the EXIM Policy. The Tribunal found that the goods were imported after the relaxation of registration conditions, rendering the confiscation unjustified. Therefore, the Commissioner's order was set aside in favor of the appellants. en-us Wed, 21 Apr 2004 00:00:00 +0530 Mon, 23 Apr 2012 11:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111358 The Tribunal allowed the appeal against the Adjudication Order passed by the Commissioner of Customs. It held that the confiscation of goods and penalty imposed were not valid as the importers complied with the relaxed registration requirements outlined in the Office Memorandum, despite not fulfilling the standard registration under the EXIM Policy. The Tribunal found that the goods were imported after the relaxation of registration conditions, rendering the confiscation unjustified. Therefore, the Commissioner's order was set aside in favor of the appellants. Case-Laws Customs Wed, 21 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111358