https://www.taxtmi.com/caselaws?id=408726 The Tribunal found the Customs' reclassification of imported goods as "Pottassium Humate" and "seaweed extract NPK water soluble fertilizers" untenable due to conflicting confirmations from the Central Insecticide Board. The confiscation under Section 111(d) of the Customs Act, 1962, and the penalty imposed under Section 112(a) were overturned as the appellant successfully argued that the goods were not insecticides. Procedural irregularities, including the delayed issuance of the order and failure to provide a copy, led the Tribunal to direct the release of goods and refund of the penalty amount. en-us Fri, 18 Jun 2021 00:00:00 +0530 Fri, 22 Oct 2021 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408726 The Tribunal found the Customs' reclassification of imported goods as "Pottassium Humate" and "seaweed extract NPK water soluble fertilizers" untenable due to conflicting confirmations from the Central Insecticide Board. The confiscation under Section 111(d) of the Customs Act, 1962, and the penalty imposed under Section 112(a) were overturned as the appellant successfully argued that the goods were not insecticides. Procedural irregularities, including the delayed issuance of the order and failure to provide a copy, led the Tribunal to direct the release of goods and refund of the penalty amount. Case-Laws Customs Fri, 18 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408726