https://www.taxtmi.com/caselaws?id=268422 The High Court upheld the Tribunal's decision to set aside penalties and confiscation imposed by the Commissioner of Customs on an importer and proprietor. The Tribunal found that the penalties and confiscation were not justified as the importation was made based on a valid exemption notification and certification at the time, despite subsequent withdrawal of the certificate. The High Court agreed with the Tribunal's reasoning, dismissing the Revenue's appeal and finding no error in the Tribunal's order. en-us Fri, 23 Jan 2015 00:00:00 +0530 Fri, 08 Jan 2016 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268422 The High Court upheld the Tribunal's decision to set aside penalties and confiscation imposed by the Commissioner of Customs on an importer and proprietor. The Tribunal found that the penalties and confiscation were not justified as the importation was made based on a valid exemption notification and certification at the time, despite subsequent withdrawal of the certificate. The High Court agreed with the Tribunal's reasoning, dismissing the Revenue's appeal and finding no error in the Tribunal's order. Case-Laws Customs Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268422