https://www.taxtmi.com/caselaws?id=372275 The Tribunal found in favor of the appellant, a first-time importer, in the case involving the classification of imported Waste Polyester Ropes. The goods were reclassified under a different chapter, indicating no intentional import of restricted items. Consequently, the confiscation and penalties imposed under Section 112(a) of the Customs Act, 1962 were set aside. The appellant was allowed to clear the goods for home consumption upon payment of duty, with a directive for prompt release upon duty deposit. The appeal was resolved on 17/12/2018. en-us Mon, 17 Dec 2018 00:00:00 +0530 Sat, 22 Feb 2020 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372275 The Tribunal found in favor of the appellant, a first-time importer, in the case involving the classification of imported Waste Polyester Ropes. The goods were reclassified under a different chapter, indicating no intentional import of restricted items. Consequently, the confiscation and penalties imposed under Section 112(a) of the Customs Act, 1962 were set aside. The appellant was allowed to clear the goods for home consumption upon payment of duty, with a directive for prompt release upon duty deposit. The appeal was resolved on 17/12/2018. Case-Laws Customs Mon, 17 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372275