https://www.taxtmi.com/caselaws?id=387671 Undeclared imported spares were treated as a separate import because the record did not substantiate the claim that they formed part of earlier duty-paid consignments; they were therefore liable to separate assessment and confiscation. The available duty-saved amount under the transfer release advice was required to be adjusted against the impugned imports because the relevant procedural restriction was found inapplicable, and recovery was limited only to any balance remaining after such adjustment. As the confiscation was sustained only in relation to the undeclared goods, the redemption fine and penalty were reduced proportionately to reflect the limited scope of liability. en-us Thu, 19 Sep 2019 00:00:00 +0530 Mon, 16 Mar 2020 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387671 Undeclared imported spares were treated as a separate import because the record did not substantiate the claim that they formed part of earlier duty-paid consignments; they were therefore liable to separate assessment and confiscation. The available duty-saved amount under the transfer release advice was required to be adjusted against the impugned imports because the relevant procedural restriction was found inapplicable, and recovery was limited only to any balance remaining after such adjustment. As the confiscation was sustained only in relation to the undeclared goods, the redemption fine and penalty were reduced proportionately to reflect the limited scope of liability. Case-Laws Customs Thu, 19 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387671