https://www.taxtmi.com/caselaws?id=170097 The Tribunal initially set aside the Order-in-Original as the goods were not notified under Sec. 123 of the Customs Act, 1962. Despite the Revenue's attempt to rectify the mistake, the Tribunal dismissed the application. The High Court remanded the matter for fresh consideration, finding that the Electronic Calculators were indeed notified goods. The Tribunal imposed duty liability, fine, and penalty on the appellant for the confiscated goods, with a redemption fine offered. The appeal was partially allowed, modifying duty liability, fine, and penalty. en-us Fri, 30 Jul 2010 00:00:00 +0530 Sat, 16 May 2015 15:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170097 The Tribunal initially set aside the Order-in-Original as the goods were not notified under Sec. 123 of the Customs Act, 1962. Despite the Revenue's attempt to rectify the mistake, the Tribunal dismissed the application. The High Court remanded the matter for fresh consideration, finding that the Electronic Calculators were indeed notified goods. The Tribunal imposed duty liability, fine, and penalty on the appellant for the confiscated goods, with a redemption fine offered. The appeal was partially allowed, modifying duty liability, fine, and penalty. Case-Laws Customs Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170097