https://www.taxtmi.com/caselaws?id=784414 Where imported boric acid was provisionally cleared for non-insecticidal industrial use pursuant to HC directions, the Tribunal held that confiscation, redemption fine under s.125, and penalty under s.112(a) of the Customs Act could not be sustained because the imports were cleared under binding judicial orders prevailing during the disputed period, and the importer complied with the imposed end-use condition by furnishing end-use certificates. Further, issuance of SCN under s.124 read with s.143 despite execution of bond under s.18 was found inconsistent with the statutory scheme governing provisional assessment. Penalty and any basis for redemption fine were therefore set aside, and the appeal was allowed. en-us Fri, 05 Dec 2025 00:00:00 +0530 Mon, 05 Jan 2026 08:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784414 Where imported boric acid was provisionally cleared for non-insecticidal industrial use pursuant to HC directions, the Tribunal held that confiscation, redemption fine under s.125, and penalty under s.112(a) of the Customs Act could not be sustained because the imports were cleared under binding judicial orders prevailing during the disputed period, and the importer complied with the imposed end-use condition by furnishing end-use certificates. Further, issuance of SCN under s.124 read with s.143 despite execution of bond under s.18 was found inconsistent with the statutory scheme governing provisional assessment. Penalty and any basis for redemption fine were therefore set aside, and the appeal was allowed. Case-Laws Customs Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784414