https://www.taxtmi.com/caselaws?id=436195 The High Court ruled in favor of the respondent, setting aside the decision of the Larger Bench. The High Court found no justification for adjusting the redemption fine after the goods were sold by the revenue. The department accepted the High Court's decision, and no further appeal was pending before the Supreme Court. The Tribunal upheld the impugned order as the High Court had resolved the legal issue in favor of the assessee, and the decision had become final. The Revenue's appeal was dismissed, and the impugned order was upheld. en-us Mon, 03 Apr 2023 00:00:00 +0530 Fri, 07 Apr 2023 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436195 The High Court ruled in favor of the respondent, setting aside the decision of the Larger Bench. The High Court found no justification for adjusting the redemption fine after the goods were sold by the revenue. The department accepted the High Court's decision, and no further appeal was pending before the Supreme Court. The Tribunal upheld the impugned order as the High Court had resolved the legal issue in favor of the assessee, and the decision had become final. The Revenue's appeal was dismissed, and the impugned order was upheld. Case-Laws Customs Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436195