https://www.taxtmi.com/caselaws?id=73576 Non-compliance with the declaration requirements under Chapter IV-A of the Customs Act, 1962 was treated as a substantive anti-smuggling breach, not a mere procedural lapse. On the admitted violation, the notified imported fabrics were held liable to confiscation, and the plea of ignorance was rejected. The discussion also notes that redemption fine and personal penalty may be sustained where the breach is established and the circumstances justify monetary consequences, with section 125 referred to in the context of redemption against confiscation. en-us Fri, 19 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 18:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73576 Non-compliance with the declaration requirements under Chapter IV-A of the Customs Act, 1962 was treated as a substantive anti-smuggling breach, not a mere procedural lapse. On the admitted violation, the notified imported fabrics were held liable to confiscation, and the plea of ignorance was rejected. The discussion also notes that redemption fine and personal penalty may be sustained where the breach is established and the circumstances justify monetary consequences, with section 125 referred to in the context of redemption against confiscation. Case-Laws Central Excise Fri, 19 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73576