https://www.taxtmi.com/caselaws?id=768919 CESTAT Kolkata held that imported LED luminaries were not liable for absolute confiscation under Section 111(d) of Customs Act, 1962. Though BIS marks were not printed on goods themselves but only on packaging, this did not warrant confiscation. The tribunal found goods should be released for home consumption and set aside penalties and redemption fines imposed by lower authority. Revenue's appeal was dismissed. en-us Thu, 27 Feb 2025 00:00:00 +0530 Wed, 16 Apr 2025 08:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768919 CESTAT Kolkata held that imported LED luminaries were not liable for absolute confiscation under Section 111(d) of Customs Act, 1962. Though BIS marks were not printed on goods themselves but only on packaging, this did not warrant confiscation. The tribunal found goods should be released for home consumption and set aside penalties and redemption fines imposed by lower authority. Revenue's appeal was dismissed. Case-Laws Customs Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768919