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    <title>2007 (1) TMI 456 - CESTAT, CHENNAI</title>
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    <description>The appeal of M/s. Das Lagerway Wind Turbines Ltd. (DLWT) regarding the import of capacitors was disposed of with a finding that they were not liable to be penalized under Section 114A of the Customs Act. The Customs House Agent&#039;s appeal was allowed due to genuine doubts regarding the Customs Notification, absolving them from liability under Section 112 of the Customs Act. The impugned order was modified, and liabilities and penalties were reassessed based on the Tribunal&#039;s findings.</description>
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      <description>The appeal of M/s. Das Lagerway Wind Turbines Ltd. (DLWT) regarding the import of capacitors was disposed of with a finding that they were not liable to be penalized under Section 114A of the Customs Act. The Customs House Agent&#039;s appeal was allowed due to genuine doubts regarding the Customs Notification, absolving them from liability under Section 112 of the Customs Act. The impugned order was modified, and liabilities and penalties were reassessed based on the Tribunal&#039;s findings.</description>
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