https://www.taxtmi.com/caselaws?id=414886 The appeal by M/s Diamond Mink Blankets Ltd was dismissed, affirming the confiscation of goods under section 111(f) of the Customs Act, 1962, and upholding penalties imposed. The appellate authority quashed the initial proceeding due to jurisdictional issues and directed consideration of the appellant's representation in pending proceedings. The Tribunal clarified ownership of confiscated goods under section 126 of the Customs Act, 1962, dismissing the appellant's claim to amend the Import General Manifest. The decision highlighted statutory responsibilities and consequences, ultimately maintaining the original confiscation and penalties. en-us Tue, 16 Nov 2021 00:00:00 +0530 Fri, 19 Nov 2021 09:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414886 The appeal by M/s Diamond Mink Blankets Ltd was dismissed, affirming the confiscation of goods under section 111(f) of the Customs Act, 1962, and upholding penalties imposed. The appellate authority quashed the initial proceeding due to jurisdictional issues and directed consideration of the appellant's representation in pending proceedings. The Tribunal clarified ownership of confiscated goods under section 126 of the Customs Act, 1962, dismissing the appellant's claim to amend the Import General Manifest. The decision highlighted statutory responsibilities and consequences, ultimately maintaining the original confiscation and penalties. Case-Laws Customs Tue, 16 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414886