https://www.taxtmi.com/caselaws?id=253884 The High Court upheld the confiscation of goods valued at Rs. 2,06,70,660/- under Sections 111(d) and (m) of the Customs Act, 1962, with an option to redeem on payment of a fine. Penalties under Section 112(a) were confirmed for deliberate contravention. Duty exemption was denied under Notification No. 55/2003-Cus., and the denial was justified. The Court found no breach of natural justice in denying cross-examination and upheld concurrent findings by lower authorities. The appeal was dismissed, affirming all decisions without costs. en-us Mon, 30 Jun 2014 00:00:00 +0530 Sun, 07 Dec 2014 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253884 The High Court upheld the confiscation of goods valued at Rs. 2,06,70,660/- under Sections 111(d) and (m) of the Customs Act, 1962, with an option to redeem on payment of a fine. Penalties under Section 112(a) were confirmed for deliberate contravention. Duty exemption was denied under Notification No. 55/2003-Cus., and the denial was justified. The Court found no breach of natural justice in denying cross-examination and upheld concurrent findings by lower authorities. The appeal was dismissed, affirming all decisions without costs. Case-Laws Customs Mon, 30 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253884