https://www.taxtmi.com/caselaws?id=348445 Confiscation of imported used rails was held unjustified where the classification issue was genuinely debatable and departmental circulars were conflicting. The earlier circular supported classification under Chapter 72, while a later contrary circular had been challenged and quashed, with the Supreme Court modifying that order. In that setting, the importer's conduct could not be treated as dishonest, contumacious, or a deliberate breach of law, so the basis for confiscation was absent. The related redemption fine and penalty were therefore not warranted and were set aside, while the classification dispute itself was not further pursued. 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 Confiscation of imported used rails was held unjustified where the classification issue was genuinely debatable and departmental circulars were conflicting. The earlier circular supported classification under Chapter 72, while a later contrary circular had been challenged and quashed, with the Supreme Court modifying that order. In that setting, the importer's conduct could not be treated as dishonest, contumacious, or a deliberate breach of law, so the basis for confiscation was absent. The related redemption fine and penalty were therefore not warranted and were set aside, while the classification dispute itself was not further pursued. Case-Laws Customs Thu, 22 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348445