https://www.taxtmi.com/caselaws?id=764169 Imported goods without labels and without the required registration certificate under the Legal Metrology (Packaged Commodities) Rules, 2011 were liable to confiscation for breach of import conditions and attracted penalty under the Customs Act, 1962. Because the importer had applied for registration and obtained the certificate later, the lapse was treated as procedural rather than a refusal to comply, so the monetary consequences were moderated. Confiscation was sustained, but the redemption fine and penalty were reduced further on the facts. en-us Fri, 03 Jan 2025 00:00:00 +0530 Sat, 04 Jan 2025 08:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764169 Imported goods without labels and without the required registration certificate under the Legal Metrology (Packaged Commodities) Rules, 2011 were liable to confiscation for breach of import conditions and attracted penalty under the Customs Act, 1962. Because the importer had applied for registration and obtained the certificate later, the lapse was treated as procedural rather than a refusal to comply, so the monetary consequences were moderated. Confiscation was sustained, but the redemption fine and penalty were reduced further on the facts. Case-Laws Customs Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764169