https://www.taxtmi.com/caselaws?id=123144 The Tribunal upheld the decision to confiscate war material/explosives concealed in heavy melting scrap, while allowing redemption of goods other than war material/explosives upon payment of a fine. It clarified that Section 119 of the Customs Act does not require absolute confiscation of all goods used for concealing smuggled items. The Tribunal distinguished previous cases where physical concealment was absent, supporting the confiscation in this case due to the deliberate use of heavy melting scrap for concealment. The penalty imposed was upheld without modification, and the appeals by the Revenue were rejected. en-us Tue, 18 Dec 2007 00:00:00 +0530 Thu, 06 Sep 2012 18:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123144 The Tribunal upheld the decision to confiscate war material/explosives concealed in heavy melting scrap, while allowing redemption of goods other than war material/explosives upon payment of a fine. It clarified that Section 119 of the Customs Act does not require absolute confiscation of all goods used for concealing smuggled items. The Tribunal distinguished previous cases where physical concealment was absent, supporting the confiscation in this case due to the deliberate use of heavy melting scrap for concealment. The penalty imposed was upheld without modification, and the appeals by the Revenue were rejected. Case-Laws Customs Tue, 18 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123144