https://www.taxtmi.com/caselaws?id=35301 The Tribunal allowed the appeal, setting aside the order confirming the confiscation of goods under Section 111(d) of the Customs Act, 1962. The appellants, engaged in manufacturing, imported materials that did not meet specifications, informing Customs of abandonment before seeking clearance. The Tribunal found no deliberate violation of Customs provisions, exempting the appellants from confiscation and penalty under Sections 111(d) and 112(a) of the Customs Act, 1962, respectively. Compliance issues with trade policies and procedures were considered but did not warrant penalties due to the absence of intentional wrongdoing. en-us Thu, 02 Apr 2009 00:00:00 +0530 Fri, 12 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35301 The Tribunal allowed the appeal, setting aside the order confirming the confiscation of goods under Section 111(d) of the Customs Act, 1962. The appellants, engaged in manufacturing, imported materials that did not meet specifications, informing Customs of abandonment before seeking clearance. The Tribunal found no deliberate violation of Customs provisions, exempting the appellants from confiscation and penalty under Sections 111(d) and 112(a) of the Customs Act, 1962, respectively. Compliance issues with trade policies and procedures were considered but did not warrant penalties due to the absence of intentional wrongdoing. Case-Laws Customs Thu, 02 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35301