https://www.taxtmi.com/caselaws?id=83185 The court upheld the absolute confiscation of goods under Section 111(d) of the Customs Act due to fraudulent importation activities. Penalties were imposed on involved parties, with one penalty reduced on appeal. The legitimacy of importer status was denied, emphasizing the prohibition of substitution in fraud cases. Requests for redemption and clearance were rejected for lack of valid licenses. Procedural fairness issues led to a remand for de novo consideration of penalties due to vague allegations. en-us Wed, 24 Nov 1993 00:00:00 +0530 Mon, 11 Jul 2011 15:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83185 The court upheld the absolute confiscation of goods under Section 111(d) of the Customs Act due to fraudulent importation activities. Penalties were imposed on involved parties, with one penalty reduced on appeal. The legitimacy of importer status was denied, emphasizing the prohibition of substitution in fraud cases. Requests for redemption and clearance were rejected for lack of valid licenses. Procedural fairness issues led to a remand for de novo consideration of penalties due to vague allegations. Case-Laws Customs Wed, 24 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83185