https://www.taxtmi.com/caselaws?id=242142 The Tribunal ruled in favor of the appellant, overturning the confiscation of goods and penalties imposed. The discrepancies in addresses on documents were clarified by the appellant, leading to the acceptance of the Import Export Code (IEC) certificate's validity. The Tribunal emphasized the Revenue's burden to prove specific licensing requirements for importing second-hand goods, ultimately setting aside the confiscation and penalties, granting consequential relief to the appellant. en-us Wed, 01 Jun 2011 00:00:00 +0530 Wed, 08 Jan 2014 18:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242142 The Tribunal ruled in favor of the appellant, overturning the confiscation of goods and penalties imposed. The discrepancies in addresses on documents were clarified by the appellant, leading to the acceptance of the Import Export Code (IEC) certificate's validity. The Tribunal emphasized the Revenue's burden to prove specific licensing requirements for importing second-hand goods, ultimately setting aside the confiscation and penalties, granting consequential relief to the appellant. Case-Laws Customs Wed, 01 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242142