https://www.taxtmi.com/caselaws?id=198470 The court is tasked with determining the legality and validity of the confiscation of goods and imposition of penalties under the Customs Act, 1962. The petitioner challenges the confiscation and penalties directly without resorting to appellate proceedings, arguing against the applicability of the Act to the goods in question. The court must decide on the jurisdiction to entertain the challenge directly and assess the merit of the arguments presented. The judgment focuses on the procedural aspects and legal provisions related to the confiscation, penalties, and the challenge raised by the petitioner. en-us Mon, 08 May 2017 00:00:00 +0530 Wed, 31 Jan 2018 18:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198470 The court is tasked with determining the legality and validity of the confiscation of goods and imposition of penalties under the Customs Act, 1962. The petitioner challenges the confiscation and penalties directly without resorting to appellate proceedings, arguing against the applicability of the Act to the goods in question. The court must decide on the jurisdiction to entertain the challenge directly and assess the merit of the arguments presented. The judgment focuses on the procedural aspects and legal provisions related to the confiscation, penalties, and the challenge raised by the petitioner. Case-Laws Customs Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198470