https://www.taxtmi.com/caselaws?id=236887 The Tribunal set aside the orders of confiscation and penalties imposed on the appellant for the inadvertent removal of the Coker Fractionator without Customs clearance. The Tribunal found that the goods were not "dutiable" as duty had already been paid, thus not subject to confiscation under Section 111(j) of the Customs Act, 1962. The Tribunal also noted the absence of intent to evade duty and the technical nature of the error, setting aside the penalties imposed under Section 112(a) and 112(b) of the Customs Act, 1962. en-us Thu, 07 Feb 2013 00:00:00 +0530 Mon, 06 Jan 2014 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236887 The Tribunal set aside the orders of confiscation and penalties imposed on the appellant for the inadvertent removal of the Coker Fractionator without Customs clearance. The Tribunal found that the goods were not "dutiable" as duty had already been paid, thus not subject to confiscation under Section 111(j) of the Customs Act, 1962. The Tribunal also noted the absence of intent to evade duty and the technical nature of the error, setting aside the penalties imposed under Section 112(a) and 112(b) of the Customs Act, 1962. Case-Laws Customs Thu, 07 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236887