https://www.taxtmi.com/caselaws?id=118024 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellants, setting aside the Order-in-Original that confiscated goods meant for export and imposed penalties on the firm and partners under Section 113(d) of the Customs Act. The Tribunal found that the goods, Hand Tools, were not prohibited under any law, making the confiscation under Section 113(d) inappropriate. Citing legal precedents, the Tribunal emphasized that penalties cannot be imposed if importers were not penalized for importing goods under invalid licenses, ultimately allowing the appeals and overturning the penalties imposed. en-us Mon, 17 Apr 2006 00:00:00 +0530 Wed, 27 Jun 2012 18:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118024 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellants, setting aside the Order-in-Original that confiscated goods meant for export and imposed penalties on the firm and partners under Section 113(d) of the Customs Act. The Tribunal found that the goods, Hand Tools, were not prohibited under any law, making the confiscation under Section 113(d) inappropriate. Citing legal precedents, the Tribunal emphasized that penalties cannot be imposed if importers were not penalized for importing goods under invalid licenses, ultimately allowing the appeals and overturning the penalties imposed. Case-Laws Central Excise Mon, 17 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118024