https://www.taxtmi.com/caselaws?id=348445 The Tribunal partially allowed the appeal, setting aside the confiscation of goods, redemption fine, and penalty. The appellant's classification of imported goods under CTH 72 was deemed not dishonest, considering conflicting Circulars and judicial positions. The Tribunal found the redemption fine and penalty unjustified, as there was no malafide intent in the initial classification, supported by a Board Circular. The impugned order was modified to reflect the goods' non-liability for confiscation. en-us Thu, 22 Jun 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348445 The Tribunal partially allowed the appeal, setting aside the confiscation of goods, redemption fine, and penalty. The appellant's classification of imported goods under CTH 72 was deemed not dishonest, considering conflicting Circulars and judicial positions. The Tribunal found the redemption fine and penalty unjustified, as there was no malafide intent in the initial classification, supported by a Board Circular. The impugned order was modified to reflect the goods' non-liability for confiscation. Case-Laws Customs Thu, 22 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348445