https://www.taxtmi.com/caselaws?id=236207 The court upheld the confiscation of Polyfil quilts due to duty evasion without requiring proof of intent. The dispute centered on duty exemption eligibility under Notification No. 30/2004 and correct classification of the goods. While the penalty under Rule 26 was set aside due to lack of evidence of knowing involvement in duty evasion, the confiscation and redemption fine were upheld. The appeal was partly allowed, granting consequential relief to the appellant. en-us Wed, 15 May 2013 00:00:00 +0530 Mon, 19 Aug 2013 06:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236207 The court upheld the confiscation of Polyfil quilts due to duty evasion without requiring proof of intent. The dispute centered on duty exemption eligibility under Notification No. 30/2004 and correct classification of the goods. While the penalty under Rule 26 was set aside due to lack of evidence of knowing involvement in duty evasion, the confiscation and redemption fine were upheld. The appeal was partly allowed, granting consequential relief to the appellant. Case-Laws Central Excise Wed, 15 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236207