https://www.taxtmi.com/caselaws?id=774581 Imported goods sent into an SEZ for warehousing and later re-exported could not be confiscated under the Customs Act merely because they appeared old and used. The department relied on scratches and dust to allege prior misdescription, but the record did not establish that the importer had prior knowledge that the goods were second-hand or had deliberately misdescribed them at import. In the absence of proof of conscious wrongdoing, the foundation for confiscation failed, and the connected redemption fine and penalty were also unsustainable. Consequential relief followed for the assessee. en-us Wed, 09 Jul 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774581 Imported goods sent into an SEZ for warehousing and later re-exported could not be confiscated under the Customs Act merely because they appeared old and used. The department relied on scratches and dust to allege prior misdescription, but the record did not establish that the importer had prior knowledge that the goods were second-hand or had deliberately misdescribed them at import. In the absence of proof of conscious wrongdoing, the foundation for confiscation failed, and the connected redemption fine and penalty were also unsustainable. Consequential relief followed for the assessee. Case-Laws Customs Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774581