https://www.taxtmi.com/caselaws?id=788791 Cross-objections under Section 129A(4) of the Customs Act, 1962 are treated as an independent statutory proceeding and remain maintainable even if the main departmental appeal is withdrawn, so the respondent's challenge to adverse findings still requires merits-based disposal. A motor vehicle misdeclared as used, but found to be new and imported in breach of import-policy and vehicle-law requirements, was held liable to confiscation under Section 111(d). However, because the goods were not prohibited in the strict sense and redemption is part of the statutory scheme, absolute confiscation was considered excessive. The proper course was confiscation with an option of redemption on payment of redemption fine and applicable duties. en-us Thu, 26 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788791 Cross-objections under Section 129A(4) of the Customs Act, 1962 are treated as an independent statutory proceeding and remain maintainable even if the main departmental appeal is withdrawn, so the respondent's challenge to adverse findings still requires merits-based disposal. A motor vehicle misdeclared as used, but found to be new and imported in breach of import-policy and vehicle-law requirements, was held liable to confiscation under Section 111(d). However, because the goods were not prohibited in the strict sense and redemption is part of the statutory scheme, absolute confiscation was considered excessive. The proper course was confiscation with an option of redemption on payment of redemption fine and applicable duties. Case-Laws Customs Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788791