https://www.taxtmi.com/caselaws?id=449296 The Tribunal upheld the confiscation of the imported goods due to non-compliance with import regulations but allowed the appellant to re-export the goods, considering the non-commercial intent for static display. The personal penalty under Section 112 of the Customs Act was reduced to the amount already paid, acknowledging the appellant's bona fide intentions. The impugned order was modified, and the appeal was disposed of in favor of the appellant. en-us Wed, 07 Feb 2024 00:00:00 +0530 Fri, 09 Feb 2024 07:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449296 The Tribunal upheld the confiscation of the imported goods due to non-compliance with import regulations but allowed the appellant to re-export the goods, considering the non-commercial intent for static display. The personal penalty under Section 112 of the Customs Act was reduced to the amount already paid, acknowledging the appellant's bona fide intentions. The impugned order was modified, and the appeal was disposed of in favor of the appellant. Case-Laws Customs Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449296