https://www.taxtmi.com/caselaws?id=267223 Undisclosed import of gold bars by passengers was treated as import in violation of customs restrictions and therefore as prohibited goods, supporting absolute confiscation without any right of redemption on payment of fine. The findings rested on nil declaration, an unchallenged mahazar, and no effective rebuttal of the seizure record. Penalty under Section 112(a) was considered sustainable because the goods were liable to confiscation, but Section 114AA was held inapplicable as the case did not involve short levy. The penalty under Section 112(a) was reduced to a nominal amount, while the other penalty was deleted. en-us Thu, 16 Jul 2015 00:00:00 +0530 Mon, 22 Feb 2016 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267223 Undisclosed import of gold bars by passengers was treated as import in violation of customs restrictions and therefore as prohibited goods, supporting absolute confiscation without any right of redemption on payment of fine. The findings rested on nil declaration, an unchallenged mahazar, and no effective rebuttal of the seizure record. Penalty under Section 112(a) was considered sustainable because the goods were liable to confiscation, but Section 114AA was held inapplicable as the case did not involve short levy. The penalty under Section 112(a) was reduced to a nominal amount, while the other penalty was deleted. Case-Laws Customs Thu, 16 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267223