https://www.taxtmi.com/caselaws?id=49152 The judgment upheld the confiscation of Pharmaceutical Chemicals due to lack of proof of licit importation, imposing a penalty of Rs. 1,000 on the applicants. The court found that the goods were not imported by the applicants but by a Government Organization for distribution to actual users, breaching importation conditions. The court clarified that confiscation under Section 111(o) of the Customs Act is independent of liability under the Imports and Exports (Control) Act, allowing for confiscation even without a waiver. Personal penalties under Section 112(b) were imposed on the applicants for indirect involvement, reducing the penalty to Rs. 250. en-us Thu, 30 Sep 1993 00:00:00 +0530 Mon, 09 Aug 2010 18:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49152 The judgment upheld the confiscation of Pharmaceutical Chemicals due to lack of proof of licit importation, imposing a penalty of Rs. 1,000 on the applicants. The court found that the goods were not imported by the applicants but by a Government Organization for distribution to actual users, breaching importation conditions. The court clarified that confiscation under Section 111(o) of the Customs Act is independent of liability under the Imports and Exports (Control) Act, allowing for confiscation even without a waiver. Personal penalties under Section 112(b) were imposed on the applicants for indirect involvement, reducing the penalty to Rs. 250. Case-Laws Customs Thu, 30 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49152