https://www.taxtmi.com/caselaws?id=49902 The Appellate Tribunal CEGAT, Mumbai allowed the appeal, overturning the order confiscating a consignment of footwear for export and the penalty imposed. The Tribunal ruled that section 113(d) of the Act did not apply as the export was not prohibited, aligning with past Tribunal decisions. en-us Fri, 18 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 13:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49902 The Appellate Tribunal CEGAT, Mumbai allowed the appeal, overturning the order confiscating a consignment of footwear for export and the penalty imposed. The Tribunal ruled that section 113(d) of the Act did not apply as the export was not prohibited, aligning with past Tribunal decisions. Case-Laws Customs Fri, 18 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49902