Customs confiscation and penalty under sections 114(1) and 114AA were challenged alongside reliance on inspection notification.

The Gujarat High Court considered whether the Tribunal was justified in sustaining confiscation, redemption fine and penalties under sections 114(1) and 114AA of the Customs Act, 1962, and whether it could rely on Notification No. 67 dated 23.1.2003 issued under rule 11 of the Export (Quality Control and Inspection) Act, 1963. The court admitted the appeal and framed substantial questions of law on these issues for consideration.

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Issues: Whether the Tribunal was justified in upholding confiscation, redemption fine and penalties under section 114(1) and section 114AA of the Customs Act, 1962; and whether it was justified in relying upon Notification No. 67 dated 23.1.2003 issued under rule 11 of the Export (Quality Control and Inspection) Act, 1963.

Outcome: Appeal admitted and substantial questions of law framed for consideration.

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