https://www.taxtmi.com/caselaws?id=126309 The case involved unauthorized shifting of imported capital goods, resulting in confiscation and imposition of fines and penalties under the Customs Act. The Commissioner (Appeals) upheld the confiscation of goods and imposition of penalties but set aside the demand of duty, considering the goods were used for export and accounted for. The Revenue challenged the decision, alleging undue benefit granted to the unit. However, the Tribunal found the Commissioner (Appeals) order lawful, as it correctly applied statutory provisions and considerations in the case. en-us Wed, 08 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 14:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126309 The case involved unauthorized shifting of imported capital goods, resulting in confiscation and imposition of fines and penalties under the Customs Act. The Commissioner (Appeals) upheld the confiscation of goods and imposition of penalties but set aside the demand of duty, considering the goods were used for export and accounted for. The Revenue challenged the decision, alleging undue benefit granted to the unit. However, the Tribunal found the Commissioner (Appeals) order lawful, as it correctly applied statutory provisions and considerations in the case. Case-Laws Customs Wed, 08 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126309