https://www.taxtmi.com/caselaws?id=46959 The court allowed the petitioner to amend the prayer in the writ petition, focusing on subsequent events related to goods abandonment and refund. The classification issue of goods as "Ethyl Alcohol" or "Consumer Goods" was deemed unnecessary due to amended prayers. The court upheld the penalty amount but directed the refund of the redemption fine. A separate writ petition for weighment of goods was granted mandamus. The petitioner was allowed to abandon the goods and seek a refund of the redemption fine paid, as Section 125 of the Customs Act clarified entitlement to refund upon abandonment. en-us Mon, 07 Jul 2003 00:00:00 +0530 Mon, 26 Jul 2010 11:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46959 The court allowed the petitioner to amend the prayer in the writ petition, focusing on subsequent events related to goods abandonment and refund. The classification issue of goods as "Ethyl Alcohol" or "Consumer Goods" was deemed unnecessary due to amended prayers. The court upheld the penalty amount but directed the refund of the redemption fine. A separate writ petition for weighment of goods was granted mandamus. The petitioner was allowed to abandon the goods and seek a refund of the redemption fine paid, as Section 125 of the Customs Act clarified entitlement to refund upon abandonment. Case-Laws Customs Mon, 07 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46959