No confiscation & redemption fine when issues relates to interpretation

Hindustan Distributors Vs Commissioner of Customs (CESTAT Chandigarh)

CESTAT find that in the present case, there was no malafide intention to evade duty on the part of the appellant and hence, the imposition of penalty is not sustainable in view of the various decisions relied upon by the learned Counsel for the appellant cited supra; particularly the decision of this Tribunal in the case of John Deere India Pvt Ltd (supra), wherein it has been held that when the issue relates to interpretation then the goods are not liable to confiscation and no

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