https://www.taxtmi.com/caselaws?id=117804 The appeal was allowed as the court found the absolute confiscation and penalty imposition under Section 112 of the Customs Act, 1962 unjustified. The seized goods, described as used copper and bronze wires and utensils, did not align with the import violation cited for confiscation under Section 111(d). The court emphasized the importance of evidence and proper legal consideration, leading to the reversal of the confiscation and penalty based on the discrepancy between the seized goods and legal provisions. en-us Mon, 27 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 16:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117804 The appeal was allowed as the court found the absolute confiscation and penalty imposition under Section 112 of the Customs Act, 1962 unjustified. The seized goods, described as used copper and bronze wires and utensils, did not align with the import violation cited for confiscation under Section 111(d). The court emphasized the importance of evidence and proper legal consideration, leading to the reversal of the confiscation and penalty based on the discrepancy between the seized goods and legal provisions. Case-Laws Customs Mon, 27 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117804