https://www.taxtmi.com/caselaws?id=292139 The appellate tribunal allowed the appeal, setting aside the confiscation and penalty imposed under sections 111 and 112 of the Customs Act, 1962. The tribunal found that the importer's error in claiming the wrong entry in the notification was inadvertent, with no misdeclaration or intention to mislead, attributing it to confusion between claimed and eligible entries. The goods were eligible for a concessional rate under the notification, and the tribunal accepted the appellant's contention that the error was not intentional misrepresentation. en-us Tue, 21 Jan 2020 00:00:00 +0530 Tue, 08 Dec 2020 10:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292139 The appellate tribunal allowed the appeal, setting aside the confiscation and penalty imposed under sections 111 and 112 of the Customs Act, 1962. The tribunal found that the importer's error in claiming the wrong entry in the notification was inadvertent, with no misdeclaration or intention to mislead, attributing it to confusion between claimed and eligible entries. The goods were eligible for a concessional rate under the notification, and the tribunal accepted the appellant's contention that the error was not intentional misrepresentation. Case-Laws Customs Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292139