https://www.taxtmi.com/caselaws?id=118371 The Tribunal set aside the confiscation of heavy melting scrap under Section 119 of the Customs Act, noting the lack of conscious intention. The penalty imposed for improper importation was upheld under Section 112, while the penalty for scrap confiscation was deemed inappropriate and overturned. The absolute confiscation of war materials under Section 111(d) was upheld, with a penalty equivalent to the goods' value imposed on the appellants. The appeal was partially allowed, modifying the original order to reflect these findings. en-us Wed, 01 Mar 2006 00:00:00 +0530 Sat, 30 Jun 2012 12:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118371 The Tribunal set aside the confiscation of heavy melting scrap under Section 119 of the Customs Act, noting the lack of conscious intention. The penalty imposed for improper importation was upheld under Section 112, while the penalty for scrap confiscation was deemed inappropriate and overturned. The absolute confiscation of war materials under Section 111(d) was upheld, with a penalty equivalent to the goods' value imposed on the appellants. The appeal was partially allowed, modifying the original order to reflect these findings. Case-Laws Customs Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118371