https://www.taxtmi.com/caselaws?id=237786 The Tribunal ruled in favor of the appellant in a case concerning the import of GSM Dual SIM Mobile Phones with one IMEI number instead of two, which triggered confiscation under the Customs Act. The Tribunal found that the handsets were not prohibited under the DGFT notification and set aside the confiscation, redemption fine, and penalty imposed by lower authorities. The decision emphasized adherence to regulatory provisions and limited authority of customs officials in enforcing penalties for alleged violations. en-us Mon, 22 Jul 2013 00:00:00 +0530 Wed, 23 Apr 2014 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237786 The Tribunal ruled in favor of the appellant in a case concerning the import of GSM Dual SIM Mobile Phones with one IMEI number instead of two, which triggered confiscation under the Customs Act. The Tribunal found that the handsets were not prohibited under the DGFT notification and set aside the confiscation, redemption fine, and penalty imposed by lower authorities. The decision emphasized adherence to regulatory provisions and limited authority of customs officials in enforcing penalties for alleged violations. Case-Laws Customs Mon, 22 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237786