https://www.taxtmi.com/caselaws?id=120247 The Tribunal ruled in favor of the appellant, setting aside the duty demands, confiscation of goods, and penalties imposed under various sections of the Customs Act, 1962. It was found that there was no misdeclaration of goods and the duty demands were time-barred, initiated in 1999. Consequently, penalties under Section 112(a) and 114A, as well as interest under Section 28AB, were not upheld. The Tribunal also determined that the goods were not in violation of end-use stipulations, leading to the rejection of confiscation liability under Section 111(m) and 111(o). The appeals were allowed based on these findings. en-us Fri, 19 Aug 2005 00:00:00 +0530 Tue, 17 Jul 2012 17:52:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120247 The Tribunal ruled in favor of the appellant, setting aside the duty demands, confiscation of goods, and penalties imposed under various sections of the Customs Act, 1962. It was found that there was no misdeclaration of goods and the duty demands were time-barred, initiated in 1999. Consequently, penalties under Section 112(a) and 114A, as well as interest under Section 28AB, were not upheld. The Tribunal also determined that the goods were not in violation of end-use stipulations, leading to the rejection of confiscation liability under Section 111(m) and 111(o). The appeals were allowed based on these findings. Case-Laws Customs Fri, 19 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120247