https://www.taxtmi.com/caselaws?id=125133 The Tribunal set aside the confiscation and penalty imposed on the importer under Sections 111(1), 111(m), 111(o) of the Customs Act, 1962. The Tribunal found that the importer's failure to declare the item in the bill of entry was a bona fide mistake, supported by the timing of events and proactive steps taken to rectify the error. Despite the Commissioner's reliance on legal provisions for confiscation, the Tribunal ruled in favor of the importer, concluding that there was no deliberate mis-declaration or malafide intention in omitting the item from the bill of entry. en-us Mon, 24 Nov 2008 00:00:00 +0530 Fri, 19 Oct 2012 17:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125133 The Tribunal set aside the confiscation and penalty imposed on the importer under Sections 111(1), 111(m), 111(o) of the Customs Act, 1962. The Tribunal found that the importer's failure to declare the item in the bill of entry was a bona fide mistake, supported by the timing of events and proactive steps taken to rectify the error. Despite the Commissioner's reliance on legal provisions for confiscation, the Tribunal ruled in favor of the importer, concluding that there was no deliberate mis-declaration or malafide intention in omitting the item from the bill of entry. Case-Laws Customs Mon, 24 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125133