https://www.taxtmi.com/caselaws?id=438053 The penalty imposed under Rule 26 of the Central Excise Rules, 2002 for transporting imported goods was challenged. The appellate authority found that Rule 26, which pertains to excisable goods subject to excise duty, does not apply to imported goods. Consequently, the penalty of Rs. 2.5 Lacs was set aside, and the appeal was allowed with consequential relief. en-us Tue, 31 Jan 2023 00:00:00 +0530 Sat, 20 May 2023 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438053 The penalty imposed under Rule 26 of the Central Excise Rules, 2002 for transporting imported goods was challenged. The appellate authority found that Rule 26, which pertains to excisable goods subject to excise duty, does not apply to imported goods. Consequently, the penalty of Rs. 2.5 Lacs was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438053