https://www.taxtmi.com/caselaws?id=217445 The tribunal upheld the department's case on mis-declaration and ineligibility for exemption under Notification 40/2002-Cus. The absolute confiscation was deemed improper, and the matter was remitted to the adjudicating authority to determine the appropriate redemption fine and duty payable. Penalties on the firm and individuals were reassessed, providing partial relief to the appellants. en-us Wed, 11 Jan 2012 00:00:00 +0530 Thu, 27 Sep 2012 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217445 The tribunal upheld the department's case on mis-declaration and ineligibility for exemption under Notification 40/2002-Cus. The absolute confiscation was deemed improper, and the matter was remitted to the adjudicating authority to determine the appropriate redemption fine and duty payable. Penalties on the firm and individuals were reassessed, providing partial relief to the appellants. Case-Laws Customs Wed, 11 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217445