https://www.taxtmi.com/caselaws?id=389687 Confiscation of imported goods under the Customs Act was held unsustainable where the goods matched the import declaration in description, quantity and value, the importer held a valid IEC, and the omission in the Bill of Entry was only a technical clerical error. The record also showed compliance with the Batteries (Management and Handling) Rules through the requisite registration, and no deliberate misdeclaration or forged document was established. As the goods were not prohibited and the defect was capable of correction, confiscation under Section 111(d) could not stand; consequential penalties under Sections 112(a), 112(b) and 114AA also failed. en-us Mon, 18 Nov 2019 00:00:00 +0530 Sat, 14 Dec 2019 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389687 Confiscation of imported goods under the Customs Act was held unsustainable where the goods matched the import declaration in description, quantity and value, the importer held a valid IEC, and the omission in the Bill of Entry was only a technical clerical error. The record also showed compliance with the Batteries (Management and Handling) Rules through the requisite registration, and no deliberate misdeclaration or forged document was established. As the goods were not prohibited and the defect was capable of correction, confiscation under Section 111(d) could not stand; consequential penalties under Sections 112(a), 112(b) and 114AA also failed. Case-Laws Customs Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389687