https://www.taxtmi.com/caselaws?id=113609 The Tribunal overturned the confiscation of 37.691 MTs of Vinyl Chloride Monomer (VCM) under Section 111(l) of the Customs Act due to a measurement discrepancy. The appellants, manufacturers of Polyvinyl Chloride resin, argued that the dip reading method used for measurement was unreliable and that any excess stock would be cleared upon payment of duty. The Tribunal found that the show cause notice did not specify the excess stock in relation to a specific entry, rendering the confiscation unsustainable under Section 111(l). Consequently, the penalty was also deemed unsustainable, leading to the appeal being allowed solely on this legal ground. en-us Thu, 15 Jul 2004 00:00:00 +0530 Mon, 07 May 2012 11:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113609 The Tribunal overturned the confiscation of 37.691 MTs of Vinyl Chloride Monomer (VCM) under Section 111(l) of the Customs Act due to a measurement discrepancy. The appellants, manufacturers of Polyvinyl Chloride resin, argued that the dip reading method used for measurement was unreliable and that any excess stock would be cleared upon payment of duty. The Tribunal found that the show cause notice did not specify the excess stock in relation to a specific entry, rendering the confiscation unsustainable under Section 111(l). Consequently, the penalty was also deemed unsustainable, leading to the appeal being allowed solely on this legal ground. Case-Laws Customs Thu, 15 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113609