https://www.taxtmi.com/caselaws?id=391437 The Tribunal allowed the appeal, setting aside the impugned order rejecting the duty free import claim for goods like smoke and fire alarm systems. The Tribunal found that the redemption fine and penalty imposed were not sustainable as they had been set aside in prior Tribunal orders. It held that Section 142 of the Customs Act, 1962 applies only when demand confirmation is final. The Tribunal also ruled that the appropriation of refund against arrears without finality in demand confirmation was not valid, providing consequential relief to the appellant. en-us Fri, 03 Jan 2020 00:00:00 +0530 Wed, 29 Jan 2020 06:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391437 The Tribunal allowed the appeal, setting aside the impugned order rejecting the duty free import claim for goods like smoke and fire alarm systems. The Tribunal found that the redemption fine and penalty imposed were not sustainable as they had been set aside in prior Tribunal orders. It held that Section 142 of the Customs Act, 1962 applies only when demand confirmation is final. The Tribunal also ruled that the appropriation of refund against arrears without finality in demand confirmation was not valid, providing consequential relief to the appellant. Case-Laws Central Excise Fri, 03 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391437