https://www.taxtmi.com/caselaws?id=45349 The court dismissed the writ petition filed by an importer of scientific and surgical equipment, accused of misdeclaration for duty evasion. The petitioner's claim for concessional assessment under Customs Notification was rejected due to failure to follow statutory appeal procedures and comply with redemption fines. The court clarified the distinction between different types of Infusion Sets for exemption eligibility, emphasizing the need for factual verification. Ultimately, the court upheld the customs authority's decision, citing non-compliance and lack of grounds for intervention. en-us Tue, 22 Jun 1999 00:00:00 +0530 Sat, 10 Jul 2010 10:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45349 The court dismissed the writ petition filed by an importer of scientific and surgical equipment, accused of misdeclaration for duty evasion. The petitioner's claim for concessional assessment under Customs Notification was rejected due to failure to follow statutory appeal procedures and comply with redemption fines. The court clarified the distinction between different types of Infusion Sets for exemption eligibility, emphasizing the need for factual verification. Ultimately, the court upheld the customs authority's decision, citing non-compliance and lack of grounds for intervention. Case-Laws Customs Tue, 22 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45349