https://www.taxtmi.com/caselaws?id=221582 The appellate authority confirmed the absolute confiscation of imported goods containing cigarettes instead of declared items. The demand for customs duty and interest was set aside due to absolute confiscation. Penalties under Sections 114A and 112 were modified, with the penalty under Section 114A being set aside and the penalty under Section 112 reduced for the proprietor. Compliance with regulations was found satisfactory, with no evidence of courier complicity in mis-declaration. The appeals resulted in upholding absolute confiscation, setting aside duty demand, modifying penalties, and confirming compliance with regulations. en-us Fri, 07 Sep 2012 00:00:00 +0530 Fri, 15 Mar 2013 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221582 The appellate authority confirmed the absolute confiscation of imported goods containing cigarettes instead of declared items. The demand for customs duty and interest was set aside due to absolute confiscation. Penalties under Sections 114A and 112 were modified, with the penalty under Section 114A being set aside and the penalty under Section 112 reduced for the proprietor. Compliance with regulations was found satisfactory, with no evidence of courier complicity in mis-declaration. The appeals resulted in upholding absolute confiscation, setting aside duty demand, modifying penalties, and confirming compliance with regulations. Case-Laws Customs Fri, 07 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221582