https://www.taxtmi.com/caselaws?id=418830 Concealed and undeclared dutiable goods in baggage were liable to confiscation and penalty under the Customs Act because they fell within the mischief of Section 111, even though gold was not shown to be a prohibited import; the confiscation and liability to penalty were upheld in principle. The revisional authority, however, could not enhance the penalty under Section 112 without issuing a specific show-cause notice, so the enhancement was reduced to the original penalty. On redemption fine, the Court held that where goods are not prohibited but are liable to confiscation by the manner of import, Section 125(1) requires consideration of fine in lieu of absolute confiscation, and the matter was remitted for that limited purpose. en-us Thu, 17 Feb 2022 00:00:00 +0530 Fri, 25 Feb 2022 08:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418830 Concealed and undeclared dutiable goods in baggage were liable to confiscation and penalty under the Customs Act because they fell within the mischief of Section 111, even though gold was not shown to be a prohibited import; the confiscation and liability to penalty were upheld in principle. The revisional authority, however, could not enhance the penalty under Section 112 without issuing a specific show-cause notice, so the enhancement was reduced to the original penalty. On redemption fine, the Court held that where goods are not prohibited but are liable to confiscation by the manner of import, Section 125(1) requires consideration of fine in lieu of absolute confiscation, and the matter was remitted for that limited purpose. Case-Laws Customs Thu, 17 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418830