https://www.taxtmi.com/caselaws?id=72819 Customs confiscation was held unsustainable for a VCR where the item was not a notified article under Chapter IV-A or Section 123 on the date of seizure and no evidence of illegal import was produced. Confiscation of a colour television under Section 111(d) also failed because a baggage declaration, treated as valid public-document evidence in Customs custody, established lawful import and was not properly discredited. By contrast, admitted contravention of Section 11-D supported confiscation under Section 111(p), but the goods were allowed redemption on reduced fine and the penalty was correspondingly lowered. en-us Wed, 11 Feb 1987 00:00:00 +0530 Wed, 25 May 2011 12:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72819 Customs confiscation was held unsustainable for a VCR where the item was not a notified article under Chapter IV-A or Section 123 on the date of seizure and no evidence of illegal import was produced. Confiscation of a colour television under Section 111(d) also failed because a baggage declaration, treated as valid public-document evidence in Customs custody, established lawful import and was not properly discredited. By contrast, admitted contravention of Section 11-D supported confiscation under Section 111(p), but the goods were allowed redemption on reduced fine and the penalty was correspondingly lowered. Case-Laws Customs Wed, 11 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72819