https://www.taxtmi.com/caselaws?id=114710 The Tribunal upheld the Commissioner of Customs (Appeals) decision in an appeal concerning the import of goods without a license. The goods, Body Foam and Facial Scrub and Wash, were classified under specific headings of the EXIM Code, making them not freely importable. The Commissioner (Appeals) reduced the fine and vacated the penalty after the party accepted the classification and produced a Special Import License. The Tribunal found the reduction of the fine and penalty appropriate due to the party's cooperation and compliance, ultimately rejecting the Revenue's appeal. en-us Tue, 07 Dec 2004 00:00:00 +0530 Sat, 19 May 2012 11:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114710 The Tribunal upheld the Commissioner of Customs (Appeals) decision in an appeal concerning the import of goods without a license. The goods, Body Foam and Facial Scrub and Wash, were classified under specific headings of the EXIM Code, making them not freely importable. The Commissioner (Appeals) reduced the fine and vacated the penalty after the party accepted the classification and produced a Special Import License. The Tribunal found the reduction of the fine and penalty appropriate due to the party's cooperation and compliance, ultimately rejecting the Revenue's appeal. Case-Laws Customs Tue, 07 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114710