https://www.taxtmi.com/caselaws?id=334158 The Tribunal ruled in favor of the Appellant in a customs case involving the importation of dumpers under Customs Tariff Heading 87041090. The Commissioner's order imposing Customs Duty, confiscation, and penalties was overturned. The Tribunal held that the dumpers were not prohibited goods and did not warrant confiscation under Section 111(d) of the Customs Act, 1962. The Tribunal emphasized that the absence of compliance with Import Licensing Notes did not justify confiscation, ultimately setting aside the order related to confiscation, redemption fine, and penalty under Section 112(a). en-us Fri, 02 Sep 2016 00:00:00 +0530 Sat, 07 Jan 2017 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334158 The Tribunal ruled in favor of the Appellant in a customs case involving the importation of dumpers under Customs Tariff Heading 87041090. The Commissioner's order imposing Customs Duty, confiscation, and penalties was overturned. The Tribunal held that the dumpers were not prohibited goods and did not warrant confiscation under Section 111(d) of the Customs Act, 1962. The Tribunal emphasized that the absence of compliance with Import Licensing Notes did not justify confiscation, ultimately setting aside the order related to confiscation, redemption fine, and penalty under Section 112(a). Case-Laws Customs Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334158