https://www.taxtmi.com/caselaws?id=108273 The case involved the confiscation of imported goods under Section 111(d) of the Customs Act, 1962, penalties imposed under Section 112(a) and (b), and the validity of ownership and possession claims. The adjudicating authority found the importation illicit as the goods were essentially imported by another individual using the appellant's name. Penalties were imposed on the appellants, but later reduced by the appellate tribunal. The majority order set aside the absolute confiscation of goods and remanded the case for re-examination of redeemability and liability for penal action. en-us Thu, 05 Sep 2002 00:00:00 +0530 Fri, 30 Mar 2012 17:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108273 The case involved the confiscation of imported goods under Section 111(d) of the Customs Act, 1962, penalties imposed under Section 112(a) and (b), and the validity of ownership and possession claims. The adjudicating authority found the importation illicit as the goods were essentially imported by another individual using the appellant's name. Penalties were imposed on the appellants, but later reduced by the appellate tribunal. The majority order set aside the absolute confiscation of goods and remanded the case for re-examination of redeemability and liability for penal action. Case-Laws Customs Thu, 05 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108273