https://www.taxtmi.com/highlights?id=104297 Section 112(a) penalty for an importer's alleged misclassification of removable or exchangeable disc drives was treated as lacking a legal basis where the goods were unavailable at adjudication and no actual confiscation or redemption fine was imposed. The related duty demand and penalties imposed on the importer under the same adjudication order had also been set aside. On these grounds, the Director's penalty for the alleged misclassification was unsustainable and was set aside. en-us Tue, 29 Sep 2026 08:34:54 +0530 Tue, 29 Sep 2026 08:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104297 Section 112(a) penalty for an importer's alleged misclassification of removable or exchangeable disc drives was treated as lacking a legal basis where the goods were unavailable at adjudication and no actual confiscation or redemption fine was imposed. The related duty demand and penalties imposed on the importer under the same adjudication order had also been set aside. On these grounds, the Director's penalty for the alleged misclassification was unsustainable and was set aside. Highlights Customs Tue, 29 Sep 2026 08:34:54 +0530 https://www.taxtmi.com/highlights?id=104297