https://www.taxtmi.com/caselaws?id=30382 The Tribunal dismissed the Department's appeal regarding the confiscation of goods and imposition of a redemption fine, stating that confiscation was not feasible as the goods had already been exported. The Tribunal also allowed the appropriation of the sum paid during investigation towards the demand of draw back without a specific order from the Commissioner. Additionally, the Tribunal ruled that interest on erroneously obtained draw back should be recovered as per Section 75A(2) of the Customs Act, emphasizing the mandatory nature of interest payment. en-us Wed, 09 Apr 2008 00:00:00 +0530 Mon, 25 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30382 The Tribunal dismissed the Department's appeal regarding the confiscation of goods and imposition of a redemption fine, stating that confiscation was not feasible as the goods had already been exported. The Tribunal also allowed the appropriation of the sum paid during investigation towards the demand of draw back without a specific order from the Commissioner. Additionally, the Tribunal ruled that interest on erroneously obtained draw back should be recovered as per Section 75A(2) of the Customs Act, emphasizing the mandatory nature of interest payment. Case-Laws Customs Wed, 09 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30382