https://www.taxtmi.com/caselaws?id=81451 The Tribunal dismissed the Miscellaneous application seeking compliance with its order due to a pending reference application. The delay in the reference application was condoned, allowing it to proceed for disposal on merits. Regarding the interpretation of Section 118(1) of the Customs Act, the Tribunal clarified that while goods imported in a package liable for confiscation render the package and other goods liable, the authority has discretion in confiscation. The Tribunal upheld confiscation of undeclared goods but allowed Transfer of Residence concessions for declared old and used articles. The Reference application was dismissed as the Tribunal's discretion was deemed valid. en-us Mon, 30 Sep 1991 00:00:00 +0530 Fri, 24 Jun 2011 16:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81451 The Tribunal dismissed the Miscellaneous application seeking compliance with its order due to a pending reference application. The delay in the reference application was condoned, allowing it to proceed for disposal on merits. Regarding the interpretation of Section 118(1) of the Customs Act, the Tribunal clarified that while goods imported in a package liable for confiscation render the package and other goods liable, the authority has discretion in confiscation. The Tribunal upheld confiscation of undeclared goods but allowed Transfer of Residence concessions for declared old and used articles. The Reference application was dismissed as the Tribunal's discretion was deemed valid. Case-Laws Customs Mon, 30 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81451