https://www.taxtmi.com/caselaws?id=387675 The Tribunal allowed the appeal, setting aside the impugned order and directing Customs authorities to release the goods to the appellant immediately. The confiscation under Section 111(d) of the Customs Act, 1962 was deemed unjustified due to lack of prohibition on imported goods and mismatch of manufacturer addresses in documents. Consequently, the penalty under Section 112(a) was also set aside as there was no legal basis for it. The Tribunal emphasized the importance of considering all relevant documents and understanding common business practices in import transactions. en-us Fri, 25 Oct 2019 00:00:00 +0530 Thu, 05 Nov 2020 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387675 The Tribunal allowed the appeal, setting aside the impugned order and directing Customs authorities to release the goods to the appellant immediately. The confiscation under Section 111(d) of the Customs Act, 1962 was deemed unjustified due to lack of prohibition on imported goods and mismatch of manufacturer addresses in documents. Consequently, the penalty under Section 112(a) was also set aside as there was no legal basis for it. The Tribunal emphasized the importance of considering all relevant documents and understanding common business practices in import transactions. Case-Laws Customs Fri, 25 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387675