https://www.taxtmi.com/caselaws?id=119591 The Tribunal partially allowed the appeal, setting aside the order-in-appeal that upheld the confiscation of scrap generated during the repair of Barges in a notified Customs area. The Tribunal determined that since the Barges were availing the benefit of a specific customs notification, any waste and scrap generated during their repair constituted imported goods liable for confiscation due to non-payment of duty. The redemption fine imposed on the appellants was reduced from Rs. 90,000 to Rs. 50,000, and the penalty under Section 112(a) of the Customs Act was reduced from Rs. 25,000 to Rs. 15,000, as conscious knowledge was not deemed a prerequisite for the penalty. en-us Wed, 12 Apr 2006 00:00:00 +0530 Thu, 12 Jul 2012 10:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119591 The Tribunal partially allowed the appeal, setting aside the order-in-appeal that upheld the confiscation of scrap generated during the repair of Barges in a notified Customs area. The Tribunal determined that since the Barges were availing the benefit of a specific customs notification, any waste and scrap generated during their repair constituted imported goods liable for confiscation due to non-payment of duty. The redemption fine imposed on the appellants was reduced from Rs. 90,000 to Rs. 50,000, and the penalty under Section 112(a) of the Customs Act was reduced from Rs. 25,000 to Rs. 15,000, as conscious knowledge was not deemed a prerequisite for the penalty. Case-Laws Customs Wed, 12 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119591