https://www.taxtmi.com/caselaws?id=751919 CESTAT New Delhi upheld confiscation of cigarettes concealed in HDPE granules containers and penalties under sections 111(f), (l), (m), 112, and 114AA. The cigarettes were undeclared in Bill of Entry and Import General Manifest, constituting smuggling of prohibited goods. HDPE granules used for concealment were confiscated under section 119 with redemption option. Penalties of Rs. 15 lakh each on three importers and Rs. 5 lakh each on CHA and employee were deemed proportionate to offense gravity. All appeals dismissed as appellants knowingly made false declarations and facilitated smuggling through benami transactions. en-us Fri, 26 Apr 2024 00:00:00 +0530 Tue, 30 Apr 2024 09:17:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751919 CESTAT New Delhi upheld confiscation of cigarettes concealed in HDPE granules containers and penalties under sections 111(f), (l), (m), 112, and 114AA. The cigarettes were undeclared in Bill of Entry and Import General Manifest, constituting smuggling of prohibited goods. HDPE granules used for concealment were confiscated under section 119 with redemption option. Penalties of Rs. 15 lakh each on three importers and Rs. 5 lakh each on CHA and employee were deemed proportionate to offense gravity. All appeals dismissed as appellants knowingly made false declarations and facilitated smuggling through benami transactions. Case-Laws Customs Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751919