https://www.taxtmi.com/caselaws?id=44580 Where the fine in lieu of confiscation had been remitted and neither party could show any subsequent imports of the same commodity, the Supreme Court treated the customs classification dispute as academic and declined to adjudicate it. The Court noted that the Tribunal had earlier upheld assessment under Heading 85.04 while rejecting classification under Heading 84.45/48, but the lapse of time and absence of any continuing or recurring liability made further determination unnecessary. The appeal was disposed of without deciding the classification issue and with no order as to costs. en-us Wed, 22 Mar 1995 00:00:00 +0530 Thu, 01 Jul 2010 10:10:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44580 Where the fine in lieu of confiscation had been remitted and neither party could show any subsequent imports of the same commodity, the Supreme Court treated the customs classification dispute as academic and declined to adjudicate it. The Court noted that the Tribunal had earlier upheld assessment under Heading 85.04 while rejecting classification under Heading 84.45/48, but the lapse of time and absence of any continuing or recurring liability made further determination unnecessary. The appeal was disposed of without deciding the classification issue and with no order as to costs. Case-Laws Customs Wed, 22 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44580