https://www.taxtmi.com/caselaws?id=384852 The court held that goods leviable at a 'NIL' rate of duty do not fall under the definition of "Dutiable goods" under the Customs Act, 1962. It emphasized that compliance with statutory obligations under Sections 34 and 35 is mandatory for all imported goods, regardless of their duty status. The court set aside the Tribunal's order, imposing a penalty of Rs. 50,000 on each appellant for violations of Sections 34 and 35, despite the goods being non-dutiable. en-us Wed, 21 Aug 2019 00:00:00 +0530 Sat, 29 Feb 2020 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384852 The court held that goods leviable at a 'NIL' rate of duty do not fall under the definition of "Dutiable goods" under the Customs Act, 1962. It emphasized that compliance with statutory obligations under Sections 34 and 35 is mandatory for all imported goods, regardless of their duty status. The court set aside the Tribunal's order, imposing a penalty of Rs. 50,000 on each appellant for violations of Sections 34 and 35, despite the goods being non-dutiable. Case-Laws Customs Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384852