https://www.taxtmi.com/caselaws?id=772319 CESTAT New Delhi upheld confiscation of foreign origin cigarettes under Section 111(d) of Customs Act, 1962 and penalty under Section 112(b)(i). The panchnama was found valid with all requisite details including time, place, officer identity, and seizure specifics. Appellant's statement under Section 108 was admissible as voluntary and unretracted. Seized cigarettes lacked mandatory health warnings and legal metrology compliance. Appellant failed to produce import documents, establishing smuggling. Valuation based on market inquiry was proper as no declared value existed. Appeal dismissed, confiscation and penalty affirmed. en-us Thu, 05 Jun 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772319 CESTAT New Delhi upheld confiscation of foreign origin cigarettes under Section 111(d) of Customs Act, 1962 and penalty under Section 112(b)(i). The panchnama was found valid with all requisite details including time, place, officer identity, and seizure specifics. Appellant's statement under Section 108 was admissible as voluntary and unretracted. Seized cigarettes lacked mandatory health warnings and legal metrology compliance. Appellant failed to produce import documents, establishing smuggling. Valuation based on market inquiry was proper as no declared value existed. Appeal dismissed, confiscation and penalty affirmed. Case-Laws Customs Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772319