https://www.taxtmi.com/caselaws?id=247706 Penalty under Section 112 of the Customs Act, 1962 was not sustainable where the imported goods were found to be freely importable and not liable to confiscation. The adjudicating authority held that the tariff classification attracted a free import policy, and the proposed reclassification did not create any import restriction. It also found that Section 3 of the Indian Wireless Telegraphy Act, 1933 concerns possession of wireless telegraphy apparatus and does not by itself create an import prohibition under Section 11 of the Customs Act. As the goods were not liable to confiscation under Section 111(d), the foundation for penalty failed and the dropping of penalty was upheld. en-us Thu, 08 Nov 2012 00:00:00 +0530 Tue, 20 May 2014 18:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247706 Penalty under Section 112 of the Customs Act, 1962 was not sustainable where the imported goods were found to be freely importable and not liable to confiscation. The adjudicating authority held that the tariff classification attracted a free import policy, and the proposed reclassification did not create any import restriction. It also found that Section 3 of the Indian Wireless Telegraphy Act, 1933 concerns possession of wireless telegraphy apparatus and does not by itself create an import prohibition under Section 11 of the Customs Act. As the goods were not liable to confiscation under Section 111(d), the foundation for penalty failed and the dropping of penalty was upheld. Case-Laws Customs Thu, 08 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247706