https://www.taxtmi.com/caselaws?id=313505 Gujarat HC rejected petitioner's challenge to confiscation of aluminum coated gold wires and penalty imposition. Court held that failure to prepare separate seizure memo under Section 110 does not render seizure illegal or vitiate subsequent confiscation proceedings under Section 124 of Customs Act, 1962. Sections 110 and 124 operate independently. Court found that adjudication of confiscation can occur without seizure, and personal penalty can be imposed without goods being seized. Regarding Section 112 violation, court determined that mens rea need not be proved for penalty imposition where false representation is established. Gold imported in contravention of statutory provisions constitutes prohibited goods liable for confiscation under Sections 11/11A read with Section 2(33) of Customs Act. en-us Fri, 11 Dec 2020 00:00:00 +0530 Thu, 18 Apr 2024 15:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313505 Gujarat HC rejected petitioner's challenge to confiscation of aluminum coated gold wires and penalty imposition. Court held that failure to prepare separate seizure memo under Section 110 does not render seizure illegal or vitiate subsequent confiscation proceedings under Section 124 of Customs Act, 1962. Sections 110 and 124 operate independently. Court found that adjudication of confiscation can occur without seizure, and personal penalty can be imposed without goods being seized. Regarding Section 112 violation, court determined that mens rea need not be proved for penalty imposition where false representation is established. Gold imported in contravention of statutory provisions constitutes prohibited goods liable for confiscation under Sections 11/11A read with Section 2(33) of Customs Act. Case-Laws Customs Fri, 11 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313505