https://www.taxtmi.com/caselaws?id=152142 The appellate tribunal ruled against the confiscation of goods under Sections 113 and 114 of the Customs Act, finding no basis for confiscation as the goods were neither prohibited nor dutiable. The tribunal held that the redemption fine was unsustainable. The appellant was held liable under Section 117 for misdeclaration in the shipping bill to secure undue benefits, with a penalty of Rs. 1,000 imposed. The penalty under Section 114 was overturned, and the redemption fine was annulled. The decision clarified the correct application of relevant provisions of the Customs Act. en-us Tue, 06 Oct 2009 00:00:00 +0530 Tue, 25 Jun 2013 15:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152142 The appellate tribunal ruled against the confiscation of goods under Sections 113 and 114 of the Customs Act, finding no basis for confiscation as the goods were neither prohibited nor dutiable. The tribunal held that the redemption fine was unsustainable. The appellant was held liable under Section 117 for misdeclaration in the shipping bill to secure undue benefits, with a penalty of Rs. 1,000 imposed. The penalty under Section 114 was overturned, and the redemption fine was annulled. The decision clarified the correct application of relevant provisions of the Customs Act. Case-Laws Customs Tue, 06 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152142