https://www.taxtmi.com/caselaws?id=334014 The tribunal upheld the confiscation of imported goods under Section 111(m) of the Customs Act due to mis-declaration, despite the appellant's argument of providing correct documentation post-customs examination. The redemption fine was reduced to &8377;50,000 and the penalty under Section 112(a) to &8377;20,000. The penalty under Section 114(AA) for false material usage was vacated. The tribunal found the confiscation justified but adjusted the fines and penalties based on the circumstances, ultimately disposing of the appeal in favor of the customs authorities. en-us Thu, 15 Sep 2016 00:00:00 +0530 Wed, 02 Nov 2016 14:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334014 The tribunal upheld the confiscation of imported goods under Section 111(m) of the Customs Act due to mis-declaration, despite the appellant's argument of providing correct documentation post-customs examination. The redemption fine was reduced to &8377;50,000 and the penalty under Section 112(a) to &8377;20,000. The penalty under Section 114(AA) for false material usage was vacated. The tribunal found the confiscation justified but adjusted the fines and penalties based on the circumstances, ultimately disposing of the appeal in favor of the customs authorities. Case-Laws Customs Thu, 15 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334014