https://www.taxtmi.com/caselaws?id=439520 The Tribunal allowed the appeals filed by the Appellants, classifying the imported goods under CTH 87089900 instead of CTH 87038040. Penalties under Sections 114A and 114AA were deemed inapplicable as the Show Cause Notice was not issued under Section 28. Confiscation under Sections 111(m) and 111(o) was overturned, along with the redemption fine. The appeal against dropping the demand on value enhancement was rejected, affirming the adjudicating authority's decision. The department's appeal was dismissed, upholding the Appellants' position on all disputed issues. en-us Fri, 23 Jun 2023 00:00:00 +0530 Tue, 27 Jun 2023 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439520 The Tribunal allowed the appeals filed by the Appellants, classifying the imported goods under CTH 87089900 instead of CTH 87038040. Penalties under Sections 114A and 114AA were deemed inapplicable as the Show Cause Notice was not issued under Section 28. Confiscation under Sections 111(m) and 111(o) was overturned, along with the redemption fine. The appeal against dropping the demand on value enhancement was rejected, affirming the adjudicating authority's decision. The department's appeal was dismissed, upholding the Appellants' position on all disputed issues. Case-Laws Customs Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439520