Home Case Index All Cases Customs Customs + AT Customs - 1996 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (6) TMI 200 - CEGAT, NEW DELHIExtract: .......hey were entitled to concessional rate of duty under Notification No. 6/94. This claim cannot be treated as declaration for the purpose of Section 111(m). In this view of the matter I hold that order of confiscation and imposition of penalty is not valid in law. Accordingly order for confiscation of the goods and imposition of penalty is set aside.
|