https://www.taxtmi.com/caselaws?id=118144 The court upheld the demand for customs duty and the confiscation of the CT scanner under Section 111(o) due to non-fulfillment of conditions under Notification No. 64/88-Cus. However, the penalty imposed under Section 114A was set aside as it could not be applied retrospectively. The redemption fine was reduced from Rs. 35 lakhs to Rs. 20 lakhs. en-us Wed, 22 Feb 2006 00:00:00 +0530 Thu, 28 Jun 2012 17:02:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118144 The court upheld the demand for customs duty and the confiscation of the CT scanner under Section 111(o) due to non-fulfillment of conditions under Notification No. 64/88-Cus. However, the penalty imposed under Section 114A was set aside as it could not be applied retrospectively. The redemption fine was reduced from Rs. 35 lakhs to Rs. 20 lakhs. Case-Laws Customs Wed, 22 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118144