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<h1>Customs Tribunal: Goods Not Confiscated, Penalties Unsustainable</h1> The Appellate Tribunal CESTAT, Mumbai ruled that goods could not be confiscated and penalties imposed under Sec. 111(d) and Sec. 112 of the Customs Act ... Penalty - Imposition of The Appellate Tribunal CESTAT, Mumbai held that the goods cannot be confiscated and penalty imposed under Sec. 111(d) and Sec. 112 of the Customs Act as there was no misdeclaration or contravention of any provisions. The penalty was set aside as unsustainable and the appeal was allowed.
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