https://www.taxtmi.com/caselaws?id=271268 The appellant, a 100% EOU, imported duty-free goods under Notification No. 52/2003-Cus but failed to record them in the statutory records as required by Rule 7(b). The Tribunal ruled that Rule 7(b) did not apply in this case, as the notification did not mandate it. The goods were properly recorded in other registers, and there was no evidence of misuse. The confiscation and penalties imposed were deemed unjustified. The majority decision set aside the order, allowing the appeal in favor of the appellant. en-us Mon, 12 Oct 2015 00:00:00 +0530 Tue, 07 Feb 2017 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271268 The appellant, a 100% EOU, imported duty-free goods under Notification No. 52/2003-Cus but failed to record them in the statutory records as required by Rule 7(b). The Tribunal ruled that Rule 7(b) did not apply in this case, as the notification did not mandate it. The goods were properly recorded in other registers, and there was no evidence of misuse. The confiscation and penalties imposed were deemed unjustified. The majority decision set aside the order, allowing the appeal in favor of the appellant. Case-Laws Central Excise Mon, 12 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271268