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        2013 (9) TMI 1175 - HC - Customs

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        Calcutta HC Overturns Confiscation Order for Boric Acid; Directs Re-Assessment of Fine The Calcutta HC set aside the order of absolute confiscation of Boric Acid by Customs authority for lack of permit, directing re-assessment of fine under ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Calcutta HC Overturns Confiscation Order for Boric Acid; Directs Re-Assessment of Fine

                            The Calcutta HC set aside the order of absolute confiscation of Boric Acid by Customs authority for lack of permit, directing re-assessment of fine under section 125 of the Customs Act.


                            The Calcutta High Court ruled that while the Customs authority was justified in confiscating Boric Acid due to lack of permit, they erred in not giving benefit under section 125 of the Customs Act. The court set aside the order of absolute confiscation and remanded the matter to the Commissioner of Customs for assessing fine in lieu of confiscation. The appeal was disposed of accordingly.
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