https://www.taxtmi.com/caselaws?id=119582 The tribunal upheld the adjudicating authority's decision, confirming the demand for customs duty, confiscation of goods, and imposition of a penalty on the appellants for non-compliance with the conditions of Notification No. 64/88-Cus. The appellants' failure to fulfill post-importation requirements led to the confiscation of medical equipment and the penalty under the Customs Act sections. The tribunal deemed the demand for customs duty valid despite the rescinding of the notification, emphasizing the continuing obligation to adhere to notification conditions. The appeal was dismissed, affirming the lower authority's ruling. en-us Fri, 07 Apr 2006 00:00:00 +0530 Wed, 11 Jul 2012 18:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119582 The tribunal upheld the adjudicating authority's decision, confirming the demand for customs duty, confiscation of goods, and imposition of a penalty on the appellants for non-compliance with the conditions of Notification No. 64/88-Cus. The appellants' failure to fulfill post-importation requirements led to the confiscation of medical equipment and the penalty under the Customs Act sections. The tribunal deemed the demand for customs duty valid despite the rescinding of the notification, emphasizing the continuing obligation to adhere to notification conditions. The appeal was dismissed, affirming the lower authority's ruling. Case-Laws Customs Fri, 07 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119582