https://www.taxtmi.com/caselaws?id=255831 The Tribunal ruled in favor of the appellant, a ship manufacturer, in a customs dispute regarding the importation of designs and drawings that mistakenly included a CD. The Tribunal found that the appellant had not ordered the CD and had the right to relinquish title to the goods before clearance, granting a waiver from pre-deposit of duty, penalties, and redemption fine. The appellant's arguments were upheld, leading to relief from duty demand confirmation, penalty imposition, confiscation of goods, and classification under the Customs Tariff. The Tribunal emphasized the appellant's right to relinquish title and the pending re-export request for the CD. en-us Tue, 09 Sep 2014 00:00:00 +0530 Wed, 28 Jan 2015 08:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255831 The Tribunal ruled in favor of the appellant, a ship manufacturer, in a customs dispute regarding the importation of designs and drawings that mistakenly included a CD. The Tribunal found that the appellant had not ordered the CD and had the right to relinquish title to the goods before clearance, granting a waiver from pre-deposit of duty, penalties, and redemption fine. The appellant's arguments were upheld, leading to relief from duty demand confirmation, penalty imposition, confiscation of goods, and classification under the Customs Tariff. The Tribunal emphasized the appellant's right to relinquish title and the pending re-export request for the CD. Case-Laws Customs Tue, 09 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255831