https://www.taxtmi.com/caselaws?id=256375 The appellant, M/s Atlanta Infrastructure Ltd., was not entitled to duty exemption under Notification No. 21/2002-Cus for road construction machinery imported for projects awarded by MMRDA and the Government of Gujarat. The machinery was diverted to other contractors in violation of post-importation conditions, leading to confiscation and reduced redemption fines. Penalties imposed under the Customs Act were deemed excessive and reduced. The duty demand, confiscation, and penalties were modified, with the appellant's penalty reduced and the Managing Director's penalty set aside. The judgment was pronounced on 9.1.2015, disposing of the appeals accordingly. en-us Fri, 09 Jan 2015 00:00:00 +0530 Mon, 21 Aug 2017 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256375 The appellant, M/s Atlanta Infrastructure Ltd., was not entitled to duty exemption under Notification No. 21/2002-Cus for road construction machinery imported for projects awarded by MMRDA and the Government of Gujarat. The machinery was diverted to other contractors in violation of post-importation conditions, leading to confiscation and reduced redemption fines. Penalties imposed under the Customs Act were deemed excessive and reduced. The duty demand, confiscation, and penalties were modified, with the appellant's penalty reduced and the Managing Director's penalty set aside. The judgment was pronounced on 9.1.2015, disposing of the appeals accordingly. Case-Laws Customs Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256375