CESTAT Delhi Upholds Revenue's Decision on Customs Act Violation

The Appellate Tribunal CESTAT, Delhi ruled in favor of the Revenue in an appeal against the Commissioner of Central Excise's order. The imported goods worth Rs. 1,22,79,009/- were liable to confiscation under Sections 111(j) and 111(o) of the Customs Act. A fine of Rs. 25 lakhs was imposed on the importer in lieu of confiscation. The decision was based on the provision in Section 125 of the Customs Act.

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The Appellate Tribunal CESTAT, Delhi ruled in favor of the Revenue in an appeal against the Commissioner of Central Excise's order. The imported goods worth Rs. 1,22,79,009/- were liable to confiscation under Sections 111(j) and 111(o) of the Customs Act. A fine of Rs. 25 lakhs was imposed on the importer in lieu of confiscation. The decision was based on the provision in Section 125 of the Customs Act.

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