https://www.taxtmi.com/caselaws?id=344784 Commercial memory cards attempted to be cleared as baggage were treated as offending goods liable to confiscation under the Customs Act, 1962, because they were not eligible for baggage clearance. Absolute confiscation without an option of redemption was upheld since the goods were commercial in nature and were not the importer's own goods. Penalty under section 112 was also sustained because confiscation had been established and no material showed the penalty to be disproportionate or otherwise unjustified. The impugned order was affirmed in full. en-us Fri, 19 May 2017 00:00:00 +0530 Wed, 28 Jun 2017 08:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344784 Commercial memory cards attempted to be cleared as baggage were treated as offending goods liable to confiscation under the Customs Act, 1962, because they were not eligible for baggage clearance. Absolute confiscation without an option of redemption was upheld since the goods were commercial in nature and were not the importer's own goods. Penalty under section 112 was also sustained because confiscation had been established and no material showed the penalty to be disproportionate or otherwise unjustified. The impugned order was affirmed in full. Case-Laws Customs Fri, 19 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344784