https://www.taxtmi.com/caselaws?id=122306 The Tribunal partially allowed the appeal, setting aside the confiscation of the heavy melting scrap consignment and the penalty imposed. The Tribunal found no malafide intent on the part of the importer and noted the discrepancy in standards for identifying explosive material between the inspection agency and Indian customs. The retrospective application of the public notice by DGFT was ruled to be unjustified, leading to the decision to overturn the confiscation and penalty based on the circumstances of the case. en-us Fri, 13 Apr 2007 00:00:00 +0530 Sat, 11 Aug 2012 12:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122306 The Tribunal partially allowed the appeal, setting aside the confiscation of the heavy melting scrap consignment and the penalty imposed. The Tribunal found no malafide intent on the part of the importer and noted the discrepancy in standards for identifying explosive material between the inspection agency and Indian customs. The retrospective application of the public notice by DGFT was ruled to be unjustified, leading to the decision to overturn the confiscation and penalty based on the circumstances of the case. Case-Laws Customs Fri, 13 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122306