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of Absolute Confiscation - import of shoes - mis-declaration of the goods in terms of quantity and value - the impugned goods have violated the IPR and the import of these goods was, therefore, prohibited under Rule 6 read with Section 11. - As the seizure of the goods and suspension of the clearance was based on the IPR already registered with the Customs, it is covered under Rule 7(1)(a) and not under Rule 7(1)(b). - confiscation of these goods under section 111(l) in the order of the original authority affirmed in the impugned order is correct and proper - AT
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