Confiscation - fine - penalty - Mis-declaring the quantity of...

Confiscation - fine - penalty - Mis-declaring the quantity of cigarettes imported under warehouse bill of entry for re-export purpose - The customs authorities confiscated the mis-declared goods and imposed redemption fines, along with a penalty under the Customs Act, 1962. On appeal, the Appellate Tribunal upheld the confiscation and imposition of redemption fines but reduced the penalty imposed, considering factors such as the perishable nature of the goods, absence of significant profit, and the continued custody of the confiscated goods by the department.