https://www.taxtmi.com/caselaws?id=221351 The case centered on the interpretation of Sections 111(d) and 111(k) of the Customs Act, 1962. The Commissioner of Customs ruled that as there was no evidence of illegal importation without duty payment, the goods were not subject to confiscation under Section 111(k). The Tribunal upheld this decision, stating that since the goods were not prohibited, Section 111(d) did not apply. The High Court, however, did not accept the appellant's evidence of duty payment, leading to concerns about compliance. The appeal outcome rested on proving duty payment, emphasizing the importance of adherence to customs regulations and evidence in customs disputes. en-us Thu, 28 Feb 2013 00:00:00 +0530 Thu, 07 Mar 2013 10:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221351 The case centered on the interpretation of Sections 111(d) and 111(k) of the Customs Act, 1962. The Commissioner of Customs ruled that as there was no evidence of illegal importation without duty payment, the goods were not subject to confiscation under Section 111(k). The Tribunal upheld this decision, stating that since the goods were not prohibited, Section 111(d) did not apply. The High Court, however, did not accept the appellant's evidence of duty payment, leading to concerns about compliance. The appeal outcome rested on proving duty payment, emphasizing the importance of adherence to customs regulations and evidence in customs disputes. Case-Laws Customs Thu, 28 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221351