https://www.taxtmi.com/caselaws?id=152889 The appellate tribunal ruled in favor of the importers, holding that the goods were not subject to confiscation under Section 113(i) of the Customs Act, 1962, as they were neither dutiable nor prohibited. The tribunal also determined that the penalty imposed under Section 114 was not sustainable in this case. Consequently, the impugned order of confiscation and penalty was set aside, and the appeal was allowed. en-us Fri, 30 Apr 2010 00:00:00 +0530 Fri, 12 Jul 2013 15:11:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152889 The appellate tribunal ruled in favor of the importers, holding that the goods were not subject to confiscation under Section 113(i) of the Customs Act, 1962, as they were neither dutiable nor prohibited. The tribunal also determined that the penalty imposed under Section 114 was not sustainable in this case. Consequently, the impugned order of confiscation and penalty was set aside, and the appeal was allowed. Case-Laws Customs Fri, 30 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152889