https://www.taxtmi.com/caselaws?id=440214 The Appellate Tribunal upheld the re-classification of goods under CTH 94054090, leading to confiscation, redemption fine, and penalty on the importer due to the goods' function as an LED driver. However, the Tribunal ruled that the Compulsory Registration Order, 2012 did not apply to imported goods, setting aside the confiscation and penalty. The Tribunal emphasized that post-importation restrictions should not retroactively apply, citing precedents. The appeal was allowed in favor of the importer, overturning the original order imposing penalties. en-us Wed, 05 Jul 2023 00:00:00 +0530 Wed, 12 Jul 2023 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440214 The Appellate Tribunal upheld the re-classification of goods under CTH 94054090, leading to confiscation, redemption fine, and penalty on the importer due to the goods' function as an LED driver. However, the Tribunal ruled that the Compulsory Registration Order, 2012 did not apply to imported goods, setting aside the confiscation and penalty. The Tribunal emphasized that post-importation restrictions should not retroactively apply, citing precedents. The appeal was allowed in favor of the importer, overturning the original order imposing penalties. Case-Laws Customs Wed, 05 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440214