https://www.taxtmi.com/caselaws?id=300274 The Tribunal upheld the confiscation of goods under Section 111 of the Customs Act, 1962, and reduced the redemption fines. It set aside the demand of duty under Section 28(4) as premature. Penalties under Section 112 were reduced, while those under Sections 114A, 114AA, and 117 were set aside due to insufficient evidence and lack of contravention. Proceedings against a deceased individual abated, but legal heirs were permitted to redeem the goods. The appeals were resolved with these modifications. en-us Thu, 01 Aug 2019 00:00:00 +0530 Fri, 09 Feb 2024 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300274 The Tribunal upheld the confiscation of goods under Section 111 of the Customs Act, 1962, and reduced the redemption fines. It set aside the demand of duty under Section 28(4) as premature. Penalties under Section 112 were reduced, while those under Sections 114A, 114AA, and 117 were set aside due to insufficient evidence and lack of contravention. Proceedings against a deceased individual abated, but legal heirs were permitted to redeem the goods. The appeals were resolved with these modifications. Case-Laws Customs Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300274