https://www.taxtmi.com/caselaws?id=120529 The Tribunal upheld the confiscation of goods due to misdeclaration of the country of origin under Section 111(m) of the Customs Act. However, the penalty imposed under Section 112(a) was vacated as the goods were found to be non-dutiable during the relevant period. The judgment provided a detailed analysis of the legal provisions and circumstances, allowing the appeal in part. en-us Tue, 05 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 10:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120529 The Tribunal upheld the confiscation of goods due to misdeclaration of the country of origin under Section 111(m) of the Customs Act. However, the penalty imposed under Section 112(a) was vacated as the goods were found to be non-dutiable during the relevant period. The judgment provided a detailed analysis of the legal provisions and circumstances, allowing the appeal in part. Case-Laws Customs Tue, 05 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120529