https://www.taxtmi.com/caselaws?id=342998 An exemption notification limited to cellular repeaters or routers could not be claimed without supporting technical evidence showing that the imported goods answered that description, so the importers failed on eligibility for Notification No. 21/2002-Cus. Separately, goods already finally assessed and no longer available for seizure could not be confiscated, and redemption fine or penalty could not be imposed in respect of those earlier-cleared consignments, so the Revenue's challenge failed. en-us Tue, 14 Mar 2017 00:00:00 +0530 Tue, 06 Feb 2018 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342998 An exemption notification limited to cellular repeaters or routers could not be claimed without supporting technical evidence showing that the imported goods answered that description, so the importers failed on eligibility for Notification No. 21/2002-Cus. Separately, goods already finally assessed and no longer available for seizure could not be confiscated, and redemption fine or penalty could not be imposed in respect of those earlier-cleared consignments, so the Revenue's challenge failed. Case-Laws Customs Tue, 14 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342998