https://www.taxtmi.com/caselaws?id=414248 Imported cosmetic goods not covered by the CDSCO registration certificate were treated as restricted, and their misdeclaration in description, quantity, manufacturer details and value supported confiscation. Section 125 of the Customs Act gives discretion to allow redemption in lieu of confiscation, but does not require such an option in every case. The admitted misdeclarations also supported an inference of intent to evade customs duty, and the cited precedent was distinguished on facts. Absolute confiscation of the goods was therefore held permissible, and the challenge to confiscation, duty demand, interest and penalty failed. en-us Thu, 28 Oct 2021 00:00:00 +0530 Mon, 01 Nov 2021 07:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414248 Imported cosmetic goods not covered by the CDSCO registration certificate were treated as restricted, and their misdeclaration in description, quantity, manufacturer details and value supported confiscation. Section 125 of the Customs Act gives discretion to allow redemption in lieu of confiscation, but does not require such an option in every case. The admitted misdeclarations also supported an inference of intent to evade customs duty, and the cited precedent was distinguished on facts. Absolute confiscation of the goods was therefore held permissible, and the challenge to confiscation, duty demand, interest and penalty failed. Case-Laws Customs Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414248