CESTAT allowed the appeal against confiscation of imported goods...

CESTAT allowed the appeal against confiscation of imported goods and penalty imposition. The appellant had discharged duty liability on current and past imports by August 2013, yet goods were seized later without proper show cause notice under section 124 of Customs Act, 1962. The tribunal found no allegation of post-importation condition breaches and noted section 3 of Customs Tariff Act, 1975 does not extend to declarations made by importers. The original authority failed to establish grounds for invoking section 111(m) regarding different valuation requirements. Since appellant immediately rectified differential duty liability when advised goods should be assessed on retail sale price rather than transaction value, and discharged all duties with interest, no justification existed for sustaining confiscation under section 111 or penalty under section 112 of Customs Act, 1962.

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