https://www.taxtmi.com/caselaws?id=286485 The Tribunal upheld the confiscation of imported goods under Sections 111(d) and 111(m) of the Customs Act, 1962 due to misdeclaration but reduced the redemption fine considering inadvertent supply of wrong goods. It set aside the penalty under Section 112(a) as the appellant lacked involvement in misdeclaration, granting relief in the appeal against the adjudication order. The Tribunal's decision favored the appellant by significantly reducing the redemption fine and completely eliminating the penalty, concluding the matter in the appellant's favor. en-us Wed, 03 Oct 2018 00:00:00 +0530 Sat, 29 Feb 2020 06:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286485 The Tribunal upheld the confiscation of imported goods under Sections 111(d) and 111(m) of the Customs Act, 1962 due to misdeclaration but reduced the redemption fine considering inadvertent supply of wrong goods. It set aside the penalty under Section 112(a) as the appellant lacked involvement in misdeclaration, granting relief in the appeal against the adjudication order. The Tribunal's decision favored the appellant by significantly reducing the redemption fine and completely eliminating the penalty, concluding the matter in the appellant's favor. Case-Laws Customs Wed, 03 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286485