https://www.taxtmi.com/caselaws?id=264467 The Tribunal ruled in favor of the appellant regarding the classification of goods cleared from MEPZ/SEZ to DTA, setting aside the demand for customs duty. The demand of customs duty and penalty under Section 114A were deemed unsustainable due to the correct classification of the goods. However, the appellant was penalized Rs. 2,00,000 for procedural violations in clearing goods to DTA, as they failed to comply with prescribed procedures despite the favorable outcome on duty and penalty issues. en-us Tue, 11 Aug 2015 00:00:00 +0530 Fri, 08 Jan 2016 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264467 The Tribunal ruled in favor of the appellant regarding the classification of goods cleared from MEPZ/SEZ to DTA, setting aside the demand for customs duty. The demand of customs duty and penalty under Section 114A were deemed unsustainable due to the correct classification of the goods. However, the appellant was penalized Rs. 2,00,000 for procedural violations in clearing goods to DTA, as they failed to comply with prescribed procedures despite the favorable outcome on duty and penalty issues. Case-Laws Customs Tue, 11 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264467