https://www.taxtmi.com/caselaws?id=125915 The Tribunal allowed the appeal, setting aside the order of confiscation and penalty imposed on the importer. The judgment clarified the correct application of provisions related to ship stores, emphasizing that imported goods for a dredger could be considered ship stores under Sections 86 and 87 of the Customs Act. The Tribunal dismissed the charge of misdeclaration of goods description and deemed the requirement of an Importer Exporter Code (IEC) unnecessary for import clearance in this context. en-us Mon, 20 Apr 2009 00:00:00 +0530 Wed, 31 Oct 2012 15:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125915 The Tribunal allowed the appeal, setting aside the order of confiscation and penalty imposed on the importer. The judgment clarified the correct application of provisions related to ship stores, emphasizing that imported goods for a dredger could be considered ship stores under Sections 86 and 87 of the Customs Act. The Tribunal dismissed the charge of misdeclaration of goods description and deemed the requirement of an Importer Exporter Code (IEC) unnecessary for import clearance in this context. Case-Laws Customs Mon, 20 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125915