https://www.taxtmi.com/caselaws?id=187409 The High Court upheld the Tribunal's decision to set aside the confiscation of goods and penalty imposed under Section 112(a) of the Customs Act, 1962. The Court dismissed the appeal by the Revenue, favoring the respondent in the case involving confiscation of Polyester Dyed Piled Fabrics. The Tribunal's ruling on the goods not being prohibited under Section 111(a) and the claim for exemption under Notification No. 53/97-Cus., dated 6-3-1997, was also supported. The High Court found in favor of the assessee, answering the questions of law against the Revenue. en-us Mon, 02 Feb 2015 00:00:00 +0530 Thu, 20 Oct 2016 16:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187409 The High Court upheld the Tribunal's decision to set aside the confiscation of goods and penalty imposed under Section 112(a) of the Customs Act, 1962. The Court dismissed the appeal by the Revenue, favoring the respondent in the case involving confiscation of Polyester Dyed Piled Fabrics. The Tribunal's ruling on the goods not being prohibited under Section 111(a) and the claim for exemption under Notification No. 53/97-Cus., dated 6-3-1997, was also supported. The High Court found in favor of the assessee, answering the questions of law against the Revenue. Case-Laws Customs Mon, 02 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187409