https://www.taxtmi.com/caselaws?id=435515 The Tribunal ruled that the "PLC Splitter Module" was not subject to confiscation or penalty under the Customs Act, despite conflicting expert opinions on the presence of microlens. It upheld the demand for differential duty but set aside the confiscation, fine, and penalty, citing the lack of clarity and differing expert opinions. The decision underscores the significance of expert evaluations in customs duty exemption cases and the necessity for consistent assessment practices. en-us Fri, 17 Mar 2023 00:00:00 +0530 Wed, 01 Nov 2023 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435515 The Tribunal ruled that the "PLC Splitter Module" was not subject to confiscation or penalty under the Customs Act, despite conflicting expert opinions on the presence of microlens. It upheld the demand for differential duty but set aside the confiscation, fine, and penalty, citing the lack of clarity and differing expert opinions. The decision underscores the significance of expert evaluations in customs duty exemption cases and the necessity for consistent assessment practices. Case-Laws Customs Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435515