https://www.taxtmi.com/caselaws?id=377595 The Tribunal allowed the export of confiscated goods and set aside the penalty imposed under Section 112(a) of the Customs Act, 1962. The appellant's argument regarding the goods falling under the Nano category and being exempt from certain regulations was considered. The Tribunal emphasized the need for compliance with regulatory requirements at the time of import, noting that the subsequent guidelines exempting Nano category imports were not applicable during the import period in 2017. en-us Fri, 29 Mar 2019 00:00:00 +0530 Tue, 03 Sep 2019 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377595 The Tribunal allowed the export of confiscated goods and set aside the penalty imposed under Section 112(a) of the Customs Act, 1962. The appellant's argument regarding the goods falling under the Nano category and being exempt from certain regulations was considered. The Tribunal emphasized the need for compliance with regulatory requirements at the time of import, noting that the subsequent guidelines exempting Nano category imports were not applicable during the import period in 2017. Case-Laws Customs Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377595