https://www.taxtmi.com/caselaws?id=189589 The High Court dismissed the appeal challenging the Tribunal's order on confiscation of goods and penalty imposition under Section 130 of the Customs Act, 1962. The Tribunal justified setting aside the confiscation and penalty, ruling that the imported goods were permissible old/damaged transformers, not new or usable ones. The Tribunal's decision lacked proper reasoning and disagreed with expert opinion, failing to provide specific findings on the original order's interference. The High Court upheld the Tribunal's decision, citing a previous judgment where a similar appeal was rejected for lack of legal questions. en-us Wed, 22 Sep 2010 00:00:00 +0530 Fri, 13 Jan 2017 13:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189589 The High Court dismissed the appeal challenging the Tribunal's order on confiscation of goods and penalty imposition under Section 130 of the Customs Act, 1962. The Tribunal justified setting aside the confiscation and penalty, ruling that the imported goods were permissible old/damaged transformers, not new or usable ones. The Tribunal's decision lacked proper reasoning and disagreed with expert opinion, failing to provide specific findings on the original order's interference. The High Court upheld the Tribunal's decision, citing a previous judgment where a similar appeal was rejected for lack of legal questions. Case-Laws Customs Wed, 22 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189589