https://www.taxtmi.com/caselaws?id=780403 CESTAT held the show-cause notice and consequent adjudication unsustainable and allowed the appeal. The Tribunal found that breach of a pre-import condition only permits recovery of integrated tax; consequences like confiscation under s.111(o) and penalty under s.114A of the Customs Act cannot be imposed where statutes and charging provisions do not expressly provide for interest, redemption fine or penalty. Reliance on recovery machinery to levy those amounts was held impermissible, so the impugned orders were set aside. en-us Wed, 22 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780403 CESTAT held the show-cause notice and consequent adjudication unsustainable and allowed the appeal. The Tribunal found that breach of a pre-import condition only permits recovery of integrated tax; consequences like confiscation under s.111(o) and penalty under s.114A of the Customs Act cannot be imposed where statutes and charging provisions do not expressly provide for interest, redemption fine or penalty. Reliance on recovery machinery to levy those amounts was held impermissible, so the impugned orders were set aside. Case-Laws Customs Wed, 22 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780403