https://www.taxtmi.com/caselaws?id=52097 The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellants in four appeals concerning the confiscation of goods under Sections 111(m) and (o) of the Customs Act, 1962. The Tribunal found that the appellants did not misdeclare the goods with the intent to evade duty, emphasizing that mere benefit claims under a customs notification do not constitute misdeclaration. The impugned orders for confiscation and penalties were set aside, and the appeals were allowed, based on established legal principles and precedents related to classification disputes and benefit claims under notifications. en-us Fri, 05 Sep 2003 00:00:00 +0530 Fri, 01 Oct 2010 12:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52097 The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellants in four appeals concerning the confiscation of goods under Sections 111(m) and (o) of the Customs Act, 1962. The Tribunal found that the appellants did not misdeclare the goods with the intent to evade duty, emphasizing that mere benefit claims under a customs notification do not constitute misdeclaration. The impugned orders for confiscation and penalties were set aside, and the appeals were allowed, based on established legal principles and precedents related to classification disputes and benefit claims under notifications. Case-Laws Customs Fri, 05 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52097