https://www.taxtmi.com/caselaws?id=330178 The court upheld the confiscation of undeclared memory cards and handbags used for concealing goods under the Customs Act, along with the imposition of customs duty, education cess, interest on duty, and a penalty on the applicant. The judgment affirmed the applicability of Section 28 for duty demand, interest under Section 28AB, and penalties under Section 112. The Revision Application challenging the interest imposition was rejected, affirming the original decision on confiscation, duty, interest, and penalties. en-us Tue, 22 Mar 2016 00:00:00 +0530 Fri, 10 Feb 2017 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330178 The court upheld the confiscation of undeclared memory cards and handbags used for concealing goods under the Customs Act, along with the imposition of customs duty, education cess, interest on duty, and a penalty on the applicant. The judgment affirmed the applicability of Section 28 for duty demand, interest under Section 28AB, and penalties under Section 112. The Revision Application challenging the interest imposition was rejected, affirming the original decision on confiscation, duty, interest, and penalties. Case-Laws Customs Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330178