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<h1>Supreme Court Rules Penalties and Confiscation Can Coexist for Improper Imports under Customs Act Sections 112 and 125.</h1> The circular addresses a Supreme Court judgment regarding the improper importation of goods by a company, specifically inedible beef tallow, which was confiscated by customs. The company appealed, and the tribunal initially ruled in their favor, stating that the import was not unlawful. However, the Supreme Court clarified that even if goods are re-exported, penalties under Section 112 of the Customs Act can still be imposed, separate from confiscation under Section 125. The judgment emphasizes that penalties and confiscation are distinct actions, and both can be applied concurrently. The circular instructs the dissemination of this ruling to relevant authorities.