https://www.taxtmi.com/caselaws?id=117998 The Tribunal set aside the orders of confiscation and penalty under Sections 111(d) and 111(m) of the Customs Act, 1962, emphasizing strict interpretation of penal provisions and the invalidity of actions based on expired notifications. The appeal was disposed of, with the duty liability not being contested. en-us Wed, 29 Mar 2006 00:00:00 +0530 Wed, 27 Jun 2012 17:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117998 The Tribunal set aside the orders of confiscation and penalty under Sections 111(d) and 111(m) of the Customs Act, 1962, emphasizing strict interpretation of penal provisions and the invalidity of actions based on expired notifications. The appeal was disposed of, with the duty liability not being contested. Case-Laws Customs Wed, 29 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117998