https://www.taxtmi.com/caselaws?id=757408 The CESTAT NEW DELHI upheld duty demand on excess quantity of non-textured fabric but set aside confiscation and redemption fine. The tribunal found the Revenue failed to prove suction pumps were mis-declared regarding capacity, accepting appellant's transaction value. The case involved re-assessment under section 17 rather than section 28, making sections 28AA and 114A inapplicable. Since only violation was excess quantity import on one item, confiscation was deemed unwarranted. Appeal was allowed in part with duty confirmation on excess fabric quantity maintained. en-us Fri, 23 Aug 2024 00:00:00 +0530 Sat, 24 Aug 2024 09:04:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757408 The CESTAT NEW DELHI upheld duty demand on excess quantity of non-textured fabric but set aside confiscation and redemption fine. The tribunal found the Revenue failed to prove suction pumps were mis-declared regarding capacity, accepting appellant's transaction value. The case involved re-assessment under section 17 rather than section 28, making sections 28AA and 114A inapplicable. Since only violation was excess quantity import on one item, confiscation was deemed unwarranted. Appeal was allowed in part with duty confirmation on excess fabric quantity maintained. Case-Laws Customs Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757408