https://www.taxtmi.com/caselaws?id=253421 The Tribunal upheld the Order-in-Original confirming a customs duty demand of Rs. 95,92,213, goods confiscation valued at Rs. 1,07,71,002, a redemption fine of Rs. 1 lakh, and a penalty of Rs. 25,000 on the appellant. The appellant failed to provide substantial evidence of compliance with post-importation conditions of providing free treatment, leading to the Tribunal's decision to uphold the duty demand. The Tribunal rejected the appellant's arguments regarding the belated duty demand, emphasizing the continuing obligation under Notification 64/88-Cus. Additionally, the Tribunal deemed the redemption fine and penalties imposed as reasonable and dismissed the appeal. en-us Wed, 17 Sep 2014 00:00:00 +0530 Mon, 15 Jun 2015 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253421 The Tribunal upheld the Order-in-Original confirming a customs duty demand of Rs. 95,92,213, goods confiscation valued at Rs. 1,07,71,002, a redemption fine of Rs. 1 lakh, and a penalty of Rs. 25,000 on the appellant. The appellant failed to provide substantial evidence of compliance with post-importation conditions of providing free treatment, leading to the Tribunal's decision to uphold the duty demand. The Tribunal rejected the appellant's arguments regarding the belated duty demand, emphasizing the continuing obligation under Notification 64/88-Cus. Additionally, the Tribunal deemed the redemption fine and penalties imposed as reasonable and dismissed the appeal. Case-Laws Customs Wed, 17 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253421