https://www.taxtmi.com/caselaws?id=442796 The appellant, M/s. Salzer Electronics Limited, was found ineligible for concessional duty under Notification No. 25/99-Cus as they did not strictly comply with the manufacturing premises requirement. The imported goods were liable for confiscation due to non-compliance with Customs Rules, 1996. While the confiscation was set aside, a penalty under Section 112(a)(ii) of the Customs Act, 1962 was imposed and reduced to Rs. 3,60,000. The appeal was partly allowed, confirming the duty and interest demand but setting aside the confiscation and reducing the penalty. en-us Thu, 31 Aug 2023 00:00:00 +0530 Sat, 09 Sep 2023 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442796 The appellant, M/s. Salzer Electronics Limited, was found ineligible for concessional duty under Notification No. 25/99-Cus as they did not strictly comply with the manufacturing premises requirement. The imported goods were liable for confiscation due to non-compliance with Customs Rules, 1996. While the confiscation was set aside, a penalty under Section 112(a)(ii) of the Customs Act, 1962 was imposed and reduced to Rs. 3,60,000. The appeal was partly allowed, confirming the duty and interest demand but setting aside the confiscation and reducing the penalty. Case-Laws Customs Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442796