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    <title>2005 (4) TMI 387 - CESTAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the importer, Sonam, in a case involving the confiscation of goods claimed as poultry feed supplement but found to be Vitamin E. The goods were correctly classified as animal feed supplements, not subject to confiscation or penalty under the Customs Act, 1962. The decision emphasized the importance of purity levels in classification, compliance with relevant notifications, and the lack of evidence supporting misdeclaration or penalty imposition. The appeals were allowed, overturning previous orders for confiscation and penalty.</description>
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    <pubDate>Tue, 05 Apr 2005 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=115431</link>
      <description>The Tribunal ruled in favor of the importer, Sonam, in a case involving the confiscation of goods claimed as poultry feed supplement but found to be Vitamin E. The goods were correctly classified as animal feed supplements, not subject to confiscation or penalty under the Customs Act, 1962. The decision emphasized the importance of purity levels in classification, compliance with relevant notifications, and the lack of evidence supporting misdeclaration or penalty imposition. The appeals were allowed, overturning previous orders for confiscation and penalty.</description>
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