https://www.taxtmi.com/caselaws?id=3666 The tribunal upheld the Commissioner (Appeals) decision in an appeal involving the demand of duty under Section 28 and penalty under Section 114A, confiscation of goods, and reduction of penalty. The tribunal found that the respondent, although not the importer, illicitly procured the goods, leading to the conclusion that duty under Section 28 and penalty under Section 114A were not justified. The department's appeal was rejected, affirming the legality of the Commissioner (Appeals) decision on the matter. en-us Wed, 21 Nov 2007 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3666 The tribunal upheld the Commissioner (Appeals) decision in an appeal involving the demand of duty under Section 28 and penalty under Section 114A, confiscation of goods, and reduction of penalty. The tribunal found that the respondent, although not the importer, illicitly procured the goods, leading to the conclusion that duty under Section 28 and penalty under Section 114A were not justified. The department's appeal was rejected, affirming the legality of the Commissioner (Appeals) decision on the matter. Case-Laws Customs Wed, 21 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3666