https://www.taxtmi.com/caselaws?id=787689 Whether penalty and confiscation for imported goods alleged misdeclaration and prohibition: the article explains that where goods are reclassified and found prohibited or unfit for human consumption, confiscation is sustainable and upheld; conversely, where misclassification reflects lack of evidence for intentional misdeclaration, imposing a penalty equal to the full assessed value is excessive and subject to mitigation to reflect culpability and proportionality - illustrated by reduction of the penalty to a fixed mitigated amount while confiscation and consequential orders stand. en-us Wed, 21 Jan 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787689 Whether penalty and confiscation for imported goods alleged misdeclaration and prohibition: the article explains that where goods are reclassified and found prohibited or unfit for human consumption, confiscation is sustainable and upheld; conversely, where misclassification reflects lack of evidence for intentional misdeclaration, imposing a penalty equal to the full assessed value is excessive and subject to mitigation to reflect culpability and proportionality - illustrated by reduction of the penalty to a fixed mitigated amount while confiscation and consequential orders stand. Case-Laws Customs Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787689