https://www.taxtmi.com/caselaws?id=202429 The appeal against absolute confiscation of imported goods and penalties under Section 112 of the Customs Act, 1962 was heard. The appellant's request for provisional release to rectify the defects in the goods was denied. The lower authority's decision of absolute confiscation was upheld due to the serious violations in the perishable goods, making them unsuitable for human consumption. The penalty was waived as there was no evidence of the appellant's prior knowledge of the defects. The goods were not permitted for re-export, and the appeal was disposed of accordingly. en-us Fri, 03 Sep 2010 00:00:00 +0530 Mon, 31 Jan 2011 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202429 The appeal against absolute confiscation of imported goods and penalties under Section 112 of the Customs Act, 1962 was heard. The appellant's request for provisional release to rectify the defects in the goods was denied. The lower authority's decision of absolute confiscation was upheld due to the serious violations in the perishable goods, making them unsuitable for human consumption. The penalty was waived as there was no evidence of the appellant's prior knowledge of the defects. The goods were not permitted for re-export, and the appeal was disposed of accordingly. Case-Laws Customs Fri, 03 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202429