https://www.taxtmi.com/caselaws?id=768204 CESTAT Kolkata set aside confiscation of foreign liquors and goods along with penalties under sections 112(a) and 112(b) of Customs Act, 1962. The tribunal found items were not notified under section 123, making them not liable for confiscation. Following precedent from related appeal where co-accused's penalty was already set aside for same offense, tribunal applied identical reasoning to three appellants. Both confiscation orders and penalties were quashed based on consistent findings that goods did not fall under statutory provisions requiring confiscation. Appeals allowed. en-us Tue, 01 Apr 2025 00:00:00 +0530 Thu, 03 Apr 2025 07:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768204 CESTAT Kolkata set aside confiscation of foreign liquors and goods along with penalties under sections 112(a) and 112(b) of Customs Act, 1962. The tribunal found items were not notified under section 123, making them not liable for confiscation. Following precedent from related appeal where co-accused's penalty was already set aside for same offense, tribunal applied identical reasoning to three appellants. Both confiscation orders and penalties were quashed based on consistent findings that goods did not fall under statutory provisions requiring confiscation. Appeals allowed. Case-Laws Customs Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768204