https://www.taxtmi.com/caselaws?id=345676 The Tribunal upheld the decision for confiscation of goods under Sections 113(d) and (i) of the Customs Act, 1962, due to intentional misdeclaration to claim ineligible drawback. The matter was remanded to determine the redemption fine. Penalties under Section 114(iii) should follow confiscation, as individuals rendered goods liable to confiscation through intentional misdeclaration. The penalties imposed without confiscation were legally incorrect, leading to the appeal's success for confiscation and potential imposition of fines. en-us Wed, 07 Jun 2017 00:00:00 +0530 Sat, 03 Feb 2018 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345676 The Tribunal upheld the decision for confiscation of goods under Sections 113(d) and (i) of the Customs Act, 1962, due to intentional misdeclaration to claim ineligible drawback. The matter was remanded to determine the redemption fine. Penalties under Section 114(iii) should follow confiscation, as individuals rendered goods liable to confiscation through intentional misdeclaration. The penalties imposed without confiscation were legally incorrect, leading to the appeal's success for confiscation and potential imposition of fines. Case-Laws Customs Wed, 07 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345676