https://www.taxtmi.com/caselaws?id=342582 Correct declaration of imported goods and a bona fide claim for exemption under a notification did not, by itself, establish any customs contravention. Where the importer had disclosed the goods accurately and left the exemption claim for departmental scrutiny, later denial of notification benefit could not justify confiscation or penalty. The absence of any incorrect declaration or other proven violation meant the penal consequences were unsustainable, and confiscation and penalty were set aside in favour of the assessee. en-us Wed, 15 Mar 2017 00:00:00 +0530 Sat, 18 Nov 2017 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342582 Correct declaration of imported goods and a bona fide claim for exemption under a notification did not, by itself, establish any customs contravention. Where the importer had disclosed the goods accurately and left the exemption claim for departmental scrutiny, later denial of notification benefit could not justify confiscation or penalty. The absence of any incorrect declaration or other proven violation meant the penal consequences were unsustainable, and confiscation and penalty were set aside in favour of the assessee. Case-Laws Customs Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342582