https://www.taxtmi.com/caselaws?id=390669 The Tribunal found in favor of the appellant, M/s Apollo Tyres Ltd, in a case involving the inadvertent omission of goods in the bill of entry for resin imported under the Advance Authorization Scheme. The Tribunal emphasized procedural fairness and the right to be heard, setting aside the confiscation of goods and penalties imposed under the Customs Act, 1962. Despite a discrepancy between the bill of lading and actual clearance of goods, the Tribunal determined that there was no deliberate mis-declaration or intent to mislead authorities, leading to a favorable outcome for the appellant. en-us Wed, 30 Oct 2019 00:00:00 +0530 Sat, 07 Nov 2020 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390669 The Tribunal found in favor of the appellant, M/s Apollo Tyres Ltd, in a case involving the inadvertent omission of goods in the bill of entry for resin imported under the Advance Authorization Scheme. The Tribunal emphasized procedural fairness and the right to be heard, setting aside the confiscation of goods and penalties imposed under the Customs Act, 1962. Despite a discrepancy between the bill of lading and actual clearance of goods, the Tribunal determined that there was no deliberate mis-declaration or intent to mislead authorities, leading to a favorable outcome for the appellant. Case-Laws Customs Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390669