https://www.taxtmi.com/caselaws?id=335064 The court upheld the confiscation order issued under Sections 111(d) and 111(o) of the Customs Act, 1962, finding that the goods imported by the petitioner violated the Baggage Rules, 2016, and the Foreign Trade (Development and Regulation) Act, 1992. The court held that the discretionary power under Section 125 of the Customs Act to pay a fine in lieu of confiscation does not apply when goods are prohibited under any law. The court determined that the petitioner's non-compliance with the baggage rules and foreign trade regulations constituted a prohibition, justifying the confiscation and dismissing the writ petition. en-us Tue, 08 Nov 2016 00:00:00 +0530 Fri, 25 Nov 2016 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335064 The court upheld the confiscation order issued under Sections 111(d) and 111(o) of the Customs Act, 1962, finding that the goods imported by the petitioner violated the Baggage Rules, 2016, and the Foreign Trade (Development and Regulation) Act, 1992. The court held that the discretionary power under Section 125 of the Customs Act to pay a fine in lieu of confiscation does not apply when goods are prohibited under any law. The court determined that the petitioner's non-compliance with the baggage rules and foreign trade regulations constituted a prohibition, justifying the confiscation and dismissing the writ petition. Case-Laws Customs Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335064