https://www.taxtmi.com/caselaws?id=176298 Customs proceedings concerned import of the vessel "Ocean Ruby", where the importer had declared it as stores and other materials in the bill of entry. Revenue challenged the order on the basis that the import should have been classified and assessed by the Commissioner, including valuation before imposition of redemption fine and penalty. The tribunal noted that the adjudicating authority's direction had already been complied with, so the Revenue's appeal had become infructuous. The appeal was therefore dismissed as infructuous. en-us Wed, 02 Jul 2014 00:00:00 +0530 Fri, 18 Dec 2015 19:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176298 Customs proceedings concerned import of the vessel "Ocean Ruby", where the importer had declared it as stores and other materials in the bill of entry. Revenue challenged the order on the basis that the import should have been classified and assessed by the Commissioner, including valuation before imposition of redemption fine and penalty. The tribunal noted that the adjudicating authority's direction had already been complied with, so the Revenue's appeal had become infructuous. The appeal was therefore dismissed as infructuous. Case-Laws Customs Wed, 02 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176298