https://www.taxtmi.com/caselaws?id=787689 Section 112 penalties should reflect culpability and proportionality where imported goods are reclassified without evidence of intentional misdeclaration. Bona fide misclassification may justify mitigation of a penalty that is equivalent to the assessed value, particularly where the goods have become valueless, although importers remain responsible for due diligence. Confiscation under Sections 111(m) and 111(q) may remain justified where tested goods are unfit for human consumption and their import contravenes notified import-policy conditions, including restrictions applicable below a specified CIF value. Misclassification alone does not establish misdeclaration, but prohibited or unlawful imports can support confiscation. 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 Section 112 penalties should reflect culpability and proportionality where imported goods are reclassified without evidence of intentional misdeclaration. Bona fide misclassification may justify mitigation of a penalty that is equivalent to the assessed value, particularly where the goods have become valueless, although importers remain responsible for due diligence. Confiscation under Sections 111(m) and 111(q) may remain justified where tested goods are unfit for human consumption and their import contravenes notified import-policy conditions, including restrictions applicable below a specified CIF value. Misclassification alone does not establish misdeclaration, but prohibited or unlawful imports can support confiscation. Case-Laws Customs Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787689