https://www.taxtmi.com/caselaws?id=95924 The Tribunal partially allowed the appeal, setting aside the confiscation of freely importable goods but confirming the confiscation of specific items. It emphasized the conflict in Import Policy provisions regarding passenger imports and upheld the penalty based on the circumstances. Confiscation of goods valued at Rs 4.24 lakhs was set aside, while goods worth Rs 2.76 lakhs were confirmed for confiscation under Section 111 of the Act. Redemption of confiscated goods was permitted upon payment of a fine calculated based on the sale price less duty payable. en-us Fri, 02 Mar 2001 00:00:00 +0530 Fri, 16 Dec 2011 10:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95924 The Tribunal partially allowed the appeal, setting aside the confiscation of freely importable goods but confirming the confiscation of specific items. It emphasized the conflict in Import Policy provisions regarding passenger imports and upheld the penalty based on the circumstances. Confiscation of goods valued at Rs 4.24 lakhs was set aside, while goods worth Rs 2.76 lakhs were confirmed for confiscation under Section 111 of the Act. Redemption of confiscated goods was permitted upon payment of a fine calculated based on the sale price less duty payable. Case-Laws Customs Fri, 02 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95924