The Customs, Exercise And Service Tax Appellate Tribunal (CESTAT), Chennai, has recently, while deciding an appeal filed before it by the Revenue, held that when the goods imported are not prohibited, then no confiscation u/s 111(d) is possible. The aforesaid observation was made by the Tribunal when the Revenue had preferred an appeal before it, against the Order-in-Appeal Seaport C.Cus. II No. 184/2022, dated 31.03.2022, passed by the Commissioner of Customs (Appeals-II), Chennai, whereby the respondent assessee’s appeal was allowed by the First Appellate Authority, coupled with an order to provisionally release the impugned goods.
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