https://www.taxtmi.com/caselaws?id=1481 The Tribunal overturned the confiscation of consignments and penalties imposed under Section 112(a) of the Customs Act. It held that the goods, "100% Polyester Dyed Piled Fabrics," were not prohibited for use in the importing party's 100% Export Oriented Unit (EOU) for manufacturing export goods. Since the goods were not prohibited under the Customs Act or any other law, the confiscation was deemed unjustified. Consequently, the order confiscating the goods was set aside, and no penalties were imposed, resulting in all appeals being allowed in favor of the appellants. en-us Fri, 09 Mar 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1481 The Tribunal overturned the confiscation of consignments and penalties imposed under Section 112(a) of the Customs Act. It held that the goods, "100% Polyester Dyed Piled Fabrics," were not prohibited for use in the importing party's 100% Export Oriented Unit (EOU) for manufacturing export goods. Since the goods were not prohibited under the Customs Act or any other law, the confiscation was deemed unjustified. Consequently, the order confiscating the goods was set aside, and no penalties were imposed, resulting in all appeals being allowed in favor of the appellants. Case-Laws Customs Fri, 09 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1481