https://www.taxtmi.com/caselaws?id=153683 Imported mobile phones were found, on examination and brand-owner verification, to be counterfeit: the goods were marked as made in Finland, packed in loose polythene, and bore IMEI numbers not issued by the brand owner. On that factual basis, absolute confiscation was sustained because the challenge to the manner of proof did not dislodge the department's findings. The penalty under the Customs Act was, however, reduced because it was considered excessive in the circumstances, particularly where the goods had already been absolutely confiscated and were liable to destruction. en-us Tue, 22 Jun 2010 00:00:00 +0530 Sat, 27 Jul 2013 10:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153683 Imported mobile phones were found, on examination and brand-owner verification, to be counterfeit: the goods were marked as made in Finland, packed in loose polythene, and bore IMEI numbers not issued by the brand owner. On that factual basis, absolute confiscation was sustained because the challenge to the manner of proof did not dislodge the department's findings. The penalty under the Customs Act was, however, reduced because it was considered excessive in the circumstances, particularly where the goods had already been absolutely confiscated and were liable to destruction. Case-Laws Customs Tue, 22 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153683