https://www.taxtmi.com/highlights?id=92910 The CESTAT dismissed the appellant's challenge, upholding adjudication that goods were mis-declared affecting classification, valuation and anti-dumping duty liability; the Tribunal found the importer's first-check and wrongful-shipment defences unsubstantiated and held the goods liable to confiscation under ss.111(l) and 111(m) of the Customs Act, 1962. The CESTAT affirmed that confiscation is antecedent to any redemption; permission to re-export does not preclude imposition of a redemption fine under s.125 or the levy of penalties, and therefore the adjudicating authority lawfully imposed confiscation, redemption fine and penalties. Appeal dismissed; impugned orders sustained. en-us Sat, 27 Sep 2025 08:34:37 +0530 Sat, 27 Sep 2025 08:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92910 The CESTAT dismissed the appellant's challenge, upholding adjudication that goods were mis-declared affecting classification, valuation and anti-dumping duty liability; the Tribunal found the importer's first-check and wrongful-shipment defences unsubstantiated and held the goods liable to confiscation under ss.111(l) and 111(m) of the Customs Act, 1962. The CESTAT affirmed that confiscation is antecedent to any redemption; permission to re-export does not preclude imposition of a redemption fine under s.125 or the levy of penalties, and therefore the adjudicating authority lawfully imposed confiscation, redemption fine and penalties. Appeal dismissed; impugned orders sustained. Highlights Customs Sat, 27 Sep 2025 08:34:37 +0530 https://www.taxtmi.com/highlights?id=92910