https://www.taxtmi.com/caselaws?id=417058 The Tribunal upheld the confiscation of Rig Trident-II under Section 111 of the Customs Act, 1962, and denied exemption claims under Notification No. 516/86-Cus and Notification No. 17/2001-Cus. The Essentiality Certificate issued post-rescission was deemed invalid, and the appellants were found non-compliant with the conditions of the Notifications. The appeal was dismissed, with the Tribunal not addressing the issues of limitation and unjust enrichment in detail due to the primary claims being dismissed. en-us Tue, 11 Jan 2022 00:00:00 +0530 Fri, 14 Jan 2022 08:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417058 The Tribunal upheld the confiscation of Rig Trident-II under Section 111 of the Customs Act, 1962, and denied exemption claims under Notification No. 516/86-Cus and Notification No. 17/2001-Cus. The Essentiality Certificate issued post-rescission was deemed invalid, and the appellants were found non-compliant with the conditions of the Notifications. The appeal was dismissed, with the Tribunal not addressing the issues of limitation and unjust enrichment in detail due to the primary claims being dismissed. Case-Laws Customs Tue, 11 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417058