https://www.taxtmi.com/caselaws?id=378503 The Tribunal upheld the confiscation of Brass Rods under Section 113(i) of the Customs Act, 1962, due to illicit export attempts. It also confirmed the redemption fine but reduced penalties for M/s Divine Impex and Shri Yagnesh Trada under Sections 114(iii) and 114AA. The denial of cross-examination was deemed justified, with reliance on statements under Section 108. Misdeclaration of goods led to upheld confiscation and penalties, despite export and foreign exchange realization. The Tribunal partially allowed appeals, modifying the Commissioner's order by reducing penalties. en-us Fri, 12 Apr 2019 00:00:00 +0530 Fri, 21 Feb 2020 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378503 The Tribunal upheld the confiscation of Brass Rods under Section 113(i) of the Customs Act, 1962, due to illicit export attempts. It also confirmed the redemption fine but reduced penalties for M/s Divine Impex and Shri Yagnesh Trada under Sections 114(iii) and 114AA. The denial of cross-examination was deemed justified, with reliance on statements under Section 108. Misdeclaration of goods led to upheld confiscation and penalties, despite export and foreign exchange realization. The Tribunal partially allowed appeals, modifying the Commissioner's order by reducing penalties. Case-Laws Customs Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378503