https://www.taxtmi.com/caselaws?id=337126 The Tribunal upheld the order of the Commissioner not to confiscate the imported goods under Section 111(m) of the Customs Act, 1962. Despite the goods being liable for confiscation, their unavailability rendered confiscation impractical. The Tribunal emphasized the significance of the goods' availability for confiscation and the authorities' discretion in enforcing confiscation. The decision underscored the specific circumstances of the case and the relevance of legal provisions and precedents in determining the outcome. en-us Thu, 29 Dec 2016 00:00:00 +0530 Tue, 07 Feb 2017 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337126 The Tribunal upheld the order of the Commissioner not to confiscate the imported goods under Section 111(m) of the Customs Act, 1962. Despite the goods being liable for confiscation, their unavailability rendered confiscation impractical. The Tribunal emphasized the significance of the goods' availability for confiscation and the authorities' discretion in enforcing confiscation. The decision underscored the specific circumstances of the case and the relevance of legal provisions and precedents in determining the outcome. Case-Laws Customs Thu, 29 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337126