https://www.taxtmi.com/caselaws?id=273400 The tribunal allowed both appeals partially. The appellant's wastage exceeded the prescribed norm, leading to the realization of customs duty forgone on impermissible wastage. However, no penalty was imposed under Section 112(b) as no elements warranting such penalty were found. Importing goods with wastage beyond norms did not constitute a breach during importation, resulting in no enforceable penalty under Section 117. en-us Thu, 14 Sep 2017 00:00:00 +0530 Tue, 05 Mar 2019 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273400 The tribunal allowed both appeals partially. The appellant's wastage exceeded the prescribed norm, leading to the realization of customs duty forgone on impermissible wastage. However, no penalty was imposed under Section 112(b) as no elements warranting such penalty were found. Importing goods with wastage beyond norms did not constitute a breach during importation, resulting in no enforceable penalty under Section 117. Case-Laws Customs Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273400