https://www.taxtmi.com/caselaws?id=126316 A remand limited to reconsideration of import legality under Section 111(d) could not be enlarged to sustain confiscation under Section 111(m), so the misdeclaration finding was set aside. For Section 111(d), the decisive date was the date of shipment; as second-hand capital goods then required a specific licence under the applicable policy, confiscation was upheld. Relief was limited to reduction of redemption fine and deletion of penalty in line with the precedent relied on, leaving the confiscation intact. en-us Fri, 17 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 15:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126316 A remand limited to reconsideration of import legality under Section 111(d) could not be enlarged to sustain confiscation under Section 111(m), so the misdeclaration finding was set aside. For Section 111(d), the decisive date was the date of shipment; as second-hand capital goods then required a specific licence under the applicable policy, confiscation was upheld. Relief was limited to reduction of redemption fine and deletion of penalty in line with the precedent relied on, leaving the confiscation intact. Case-Laws Customs Fri, 17 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126316