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    <title>2013 (12) TMI 401 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision, ruling against confiscation and penalty imposition for failing to fulfill export obligations under Notification No. 110/95-Cus. The Tribunal found that payment of duty, interest, and a proportionate amount sufficed as per the Notification&#039;s provisions, distinguishing cited legal precedents and rejecting the Revenue&#039;s appeal.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision, ruling against confiscation and penalty imposition for failing to fulfill export obligations under Notification No. 110/95-Cus. The Tribunal found that payment of duty, interest, and a proportionate amount sufficed as per the Notification&#039;s provisions, distinguishing cited legal precedents and rejecting the Revenue&#039;s appeal.</description>
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