https://www.taxtmi.com/caselaws?id=34023 The Tribunal upheld the confiscation of goods under Section 111(j) of the Customs Act, 1962, despite the section not being specifically mentioned in the show cause notice. Duty demand for imported goods without proper documentation was set aside based on the appellant not being considered an importer for duty purposes. Penalties under Sections 112(a) and 112(b) of the Customs Act, 1962, were imposed but later reduced for the company and Director due to their involvement with the goods. The Tribunal's decision was based on legal importation evidence and relevant case law. en-us Tue, 03 Mar 2009 00:00:00 +0530 Mon, 06 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34023 The Tribunal upheld the confiscation of goods under Section 111(j) of the Customs Act, 1962, despite the section not being specifically mentioned in the show cause notice. Duty demand for imported goods without proper documentation was set aside based on the appellant not being considered an importer for duty purposes. Penalties under Sections 112(a) and 112(b) of the Customs Act, 1962, were imposed but later reduced for the company and Director due to their involvement with the goods. The Tribunal's decision was based on legal importation evidence and relevant case law. Case-Laws Customs Tue, 03 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34023