https://www.taxtmi.com/caselaws?id=414708 The Tribunal allowed the Appeals filed by the Appellants, setting aside the confiscation of imported goods, redemption fine, duty demand, and penalties under Sections 114A and 114AA. The Tribunal found that the Appellant was not availing any benefit under the Exemption Notification, and there was no basis for confiscation as the Country of Origin Certificate had been sent for rectification before DRI's intervention. The penalties were deemed unwarranted due to the absence of duty short payment through collusion or willful misstatement. en-us Wed, 10 Nov 2021 00:00:00 +0530 Thu, 11 Nov 2021 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414708 The Tribunal allowed the Appeals filed by the Appellants, setting aside the confiscation of imported goods, redemption fine, duty demand, and penalties under Sections 114A and 114AA. The Tribunal found that the Appellant was not availing any benefit under the Exemption Notification, and there was no basis for confiscation as the Country of Origin Certificate had been sent for rectification before DRI's intervention. The penalties were deemed unwarranted due to the absence of duty short payment through collusion or willful misstatement. Case-Laws Customs Wed, 10 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414708