https://www.taxtmi.com/caselaws?id=428773 The Tribunal ruled in favor of the appellant, determining that the imported microphones were correctly classified under entry No. 6A of Notification No. 57/2017, making them eligible for duty exemption. The Tribunal also found the appellant entitled to duty exemption under Notification No. 50/2017, leading to the dismissal of the demand for differential duty and interest. Additionally, the Tribunal concluded that penalties were unwarranted as there was no evidence of intentional malafide conduct by the appellant. The appeal was allowed, and the order was set aside in favor of the appellant. en-us Tue, 04 Oct 2022 00:00:00 +0530 Mon, 10 Oct 2022 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428773 The Tribunal ruled in favor of the appellant, determining that the imported microphones were correctly classified under entry No. 6A of Notification No. 57/2017, making them eligible for duty exemption. The Tribunal also found the appellant entitled to duty exemption under Notification No. 50/2017, leading to the dismissal of the demand for differential duty and interest. Additionally, the Tribunal concluded that penalties were unwarranted as there was no evidence of intentional malafide conduct by the appellant. The appeal was allowed, and the order was set aside in favor of the appellant. Case-Laws Customs Tue, 04 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428773