https://www.taxtmi.com/caselaws?id=328229 The Government upheld the Order-in-Original, ruling that the goods, misdeclared and imported in commercial quantities, were prohibited under the Customs Act. It was determined that absolute confiscation was warranted, as the goods belonged to one party and the other was a carrier. The decision to release the goods on payment of a redemption fine was deemed erroneous, and the reduced penalties imposed by the Commissioner (Appeals) were restored due to collusion in smuggling activities. The revision application was allowed, reinstating the penalties and confiscation ordered by the original authority. en-us Thu, 28 Jan 2016 00:00:00 +0530 Mon, 30 May 2016 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328229 The Government upheld the Order-in-Original, ruling that the goods, misdeclared and imported in commercial quantities, were prohibited under the Customs Act. It was determined that absolute confiscation was warranted, as the goods belonged to one party and the other was a carrier. The decision to release the goods on payment of a redemption fine was deemed erroneous, and the reduced penalties imposed by the Commissioner (Appeals) were restored due to collusion in smuggling activities. The revision application was allowed, reinstating the penalties and confiscation ordered by the original authority. Case-Laws Customs Thu, 28 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328229