https://www.taxtmi.com/caselaws?id=380304 The tribunal concluded that the appellants were not eligible for the benefit of the exemption under Notification No. 21/2002-Cus for the consignments whose samples were tested and found to be free from Sodium Meta Bi Sulphite. The test results could not be extrapolated to past consignments. The tribunal upheld the confiscation of the goods and imposition of penalties for the specific consignments but remanded the matter to the adjudicating authority to recalibrate the duty, fine, and penalties based on the test results. The appeals were disposed of accordingly. en-us Wed, 15 May 2019 00:00:00 +0530 Sat, 18 May 2019 06:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380304 The tribunal concluded that the appellants were not eligible for the benefit of the exemption under Notification No. 21/2002-Cus for the consignments whose samples were tested and found to be free from Sodium Meta Bi Sulphite. The test results could not be extrapolated to past consignments. The tribunal upheld the confiscation of the goods and imposition of penalties for the specific consignments but remanded the matter to the adjudicating authority to recalibrate the duty, fine, and penalties based on the test results. The appeals were disposed of accordingly. Case-Laws Customs Wed, 15 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380304