https://www.taxtmi.com/caselaws?id=121712 The appellate tribunal set aside the Commissioner's order confiscating FMG Biscuits and USD 3250 under the Customs Act, citing the appellant's lack of smuggling intent and genuine intent to pay duty, supported by evidence. Despite initial accusations, the appellant's acquittal in criminal proceedings and reliance on Customs Officers for declaration justified overturning the confiscation and penalty, emphasizing the distinction between criminal prosecution and customs adjudication. The tribunal found no concealment or intent to smuggle, granting the appeal and any necessary relief. en-us Tue, 08 May 2007 00:00:00 +0530 Wed, 01 Aug 2012 17:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121712 The appellate tribunal set aside the Commissioner's order confiscating FMG Biscuits and USD 3250 under the Customs Act, citing the appellant's lack of smuggling intent and genuine intent to pay duty, supported by evidence. Despite initial accusations, the appellant's acquittal in criminal proceedings and reliance on Customs Officers for declaration justified overturning the confiscation and penalty, emphasizing the distinction between criminal prosecution and customs adjudication. The tribunal found no concealment or intent to smuggle, granting the appeal and any necessary relief. Case-Laws Customs Tue, 08 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121712