https://www.taxtmi.com/caselaws?id=54035 The Tribunal allowed all nine appeals, setting aside the impugned orders and penalties. It directed the release of the goods, classifying them as copper concentrate, and emphasized the necessity of procedural fairness and reliance on conclusive evidence. The Tribunal found no mis-declaration or suppression of facts, deemed the demands time-barred, and invalidated penalties under Section 112(a) of the Customs Act, 1962. The Tribunal also highlighted the lack of conclusive evidence to classify the goods as hazardous waste and criticized the procedural lapses, including the denial of personal hearings, which violated principles of natural justice. en-us Mon, 04 Apr 2005 00:00:00 +0530 Thu, 09 May 2024 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54035 The Tribunal allowed all nine appeals, setting aside the impugned orders and penalties. It directed the release of the goods, classifying them as copper concentrate, and emphasized the necessity of procedural fairness and reliance on conclusive evidence. The Tribunal found no mis-declaration or suppression of facts, deemed the demands time-barred, and invalidated penalties under Section 112(a) of the Customs Act, 1962. The Tribunal also highlighted the lack of conclusive evidence to classify the goods as hazardous waste and criticized the procedural lapses, including the denial of personal hearings, which violated principles of natural justice. Case-Laws Customs Mon, 04 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54035