https://www.taxtmi.com/caselaws?id=213638 Rule 173Q confiscation, redemption fine and penalty cannot be sustained unless the statutory ingredients of fraud, wilful misstatement, suppression, collusion or other contravention with intent to evade duty are established. Where the finding is that there was no intent to evade duty, the confiscation-based consequences under Rule 173Q fail. Rule 209A operates on a separate footing and applies where a person knows or has reason to believe that the goods are liable to confiscation. On that basis, the distinct penalty under Rule 209A may still be upheld if its own ingredients are met. en-us Tue, 26 Apr 2011 00:00:00 +0530 Wed, 11 Apr 2012 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213638 Rule 173Q confiscation, redemption fine and penalty cannot be sustained unless the statutory ingredients of fraud, wilful misstatement, suppression, collusion or other contravention with intent to evade duty are established. Where the finding is that there was no intent to evade duty, the confiscation-based consequences under Rule 173Q fail. Rule 209A operates on a separate footing and applies where a person knows or has reason to believe that the goods are liable to confiscation. On that basis, the distinct penalty under Rule 209A may still be upheld if its own ingredients are met. Case-Laws Central Excise Tue, 26 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213638