https://www.taxtmi.com/caselaws?id=53581 The Tribunal allowed all four appeals, granting relief to the appellants. It upheld the classification of goods as Modular Furniture, confirming the applicability of the exemption under Notification No. 140/91-Cus. The duty demands and penalties were deemed time-barred, and confiscation under Section 111(o) of the Customs Act was unjustified. The Tribunal criticized the Customs authority's interpretation, emphasizing the practicality of importing Modular Furniture in different consignments. Consequently, the appellants were entitled to the exemption, and the Department's actions were found procedurally and substantively flawed. en-us Mon, 29 Nov 2004 00:00:00 +0530 Thu, 20 Jun 2024 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53581 The Tribunal allowed all four appeals, granting relief to the appellants. It upheld the classification of goods as Modular Furniture, confirming the applicability of the exemption under Notification No. 140/91-Cus. The duty demands and penalties were deemed time-barred, and confiscation under Section 111(o) of the Customs Act was unjustified. The Tribunal criticized the Customs authority's interpretation, emphasizing the practicality of importing Modular Furniture in different consignments. Consequently, the appellants were entitled to the exemption, and the Department's actions were found procedurally and substantively flawed. Case-Laws Customs Mon, 29 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53581