https://www.taxtmi.com/caselaws?id=786885 Limitation for filing an appeal under the Customs Act runs from communication of the order, not dispatch, so an appeal received within that period is in time; a later rejection without notice offends natural justice. Second-hand digital multifunction print and copying machines were freely importable in September 2009 under the then Foreign Trade Policy, because the restriction came only later and operated prospectively. On that footing, confiscation under Sections 111(d) and 111(m) was unsustainable since the goods were not prohibited and no misdeclaration was proved beyond a valuation estimate. Once confiscation failed, redemption fine and penalty under Sections 125 and 112(a) also could not survive. en-us Thu, 19 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786885 Limitation for filing an appeal under the Customs Act runs from communication of the order, not dispatch, so an appeal received within that period is in time; a later rejection without notice offends natural justice. Second-hand digital multifunction print and copying machines were freely importable in September 2009 under the then Foreign Trade Policy, because the restriction came only later and operated prospectively. On that footing, confiscation under Sections 111(d) and 111(m) was unsustainable since the goods were not prohibited and no misdeclaration was proved beyond a valuation estimate. Once confiscation failed, redemption fine and penalty under Sections 125 and 112(a) also could not survive. Case-Laws Customs Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786885