https://www.taxtmi.com/caselaws?id=124433 The Tribunal upheld the confiscation of war items and old pipes under Section 119 of the Customs Act, 1962. Despite the appellants' lack of intent to import war material, their failure to obtain a pre-shipment certificate and the concealment of war items in old pipes justified the confiscation. However, considering the demurrage and storage charges incurred, the redemption fine was reduced to Rs. 1 lakh and the penalty to Rs. 5,000. The appeal by the appellants was rejected, and the cross-objection by the Revenue was disposed of. en-us Wed, 06 Aug 2008 00:00:00 +0530 Sat, 29 Sep 2012 12:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124433 The Tribunal upheld the confiscation of war items and old pipes under Section 119 of the Customs Act, 1962. Despite the appellants' lack of intent to import war material, their failure to obtain a pre-shipment certificate and the concealment of war items in old pipes justified the confiscation. However, considering the demurrage and storage charges incurred, the redemption fine was reduced to Rs. 1 lakh and the penalty to Rs. 5,000. The appeal by the appellants was rejected, and the cross-objection by the Revenue was disposed of. Case-Laws Customs Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124433