https://www.taxtmi.com/caselaws?id=374345 The Tribunal set aside the confiscation of imported Processed Betel Nuts under Section 111(d) of the Customs Act, 1962, due to the payment of duty based on tariff rates, ruling the goods were not prohibited. Consequently, the redemption fine and penalty under Section 112 were also overturned as the goods were not subject to confiscation. The dispute regarding the applicability of DGFT Notification No.12(RE-2013)/2009-14 was resolved in favor of the appellant, with the Tribunal finding no grounds for confiscation, ultimately allowing the appeal and providing consequential relief. en-us Fri, 10 Aug 2018 00:00:00 +0530 Thu, 31 Jan 2019 07:48:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374345 The Tribunal set aside the confiscation of imported Processed Betel Nuts under Section 111(d) of the Customs Act, 1962, due to the payment of duty based on tariff rates, ruling the goods were not prohibited. Consequently, the redemption fine and penalty under Section 112 were also overturned as the goods were not subject to confiscation. The dispute regarding the applicability of DGFT Notification No.12(RE-2013)/2009-14 was resolved in favor of the appellant, with the Tribunal finding no grounds for confiscation, ultimately allowing the appeal and providing consequential relief. Case-Laws Customs Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374345