https://www.taxtmi.com/caselaws?id=31975 The Tribunal upheld the classification and confiscation of the Emu birds under Customs Notification No. 23/98 but reduced the fine and penalty imposed. The issue of whether the birds qualified for exemption as 'pureline poultry stock' was remanded to the Commissioner for further examination, allowing the appellants to present evidence. en-us Wed, 06 Aug 2008 00:00:00 +0530 Sun, 04 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31975 The Tribunal upheld the classification and confiscation of the Emu birds under Customs Notification No. 23/98 but reduced the fine and penalty imposed. The issue of whether the birds qualified for exemption as 'pureline poultry stock' was remanded to the Commissioner for further examination, allowing the appellants to present evidence. Case-Laws Customs Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31975