https://www.taxtmi.com/caselaws?id=790303 Deliberate misdeclaration in customs import attracted independent penal and fiscal consequences: confiscation, redemption fine, duty liability and penalty under Section 114AA were treated as distinct under the Customs Act, 1962. The Court held that permission to re-export did not erase liability arising from knowingly false declarations in the import documents, and the penalty under Section 114AA remained sustainable. It also held that duty could be appropriated after redemption of confiscated goods, because duty liability under the redemption mechanism operates separately from clearance for home consumption. The Tribunal's interference with both penalty and duty appropriation was therefore set aside. en-us Wed, 22 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790303 Deliberate misdeclaration in customs import attracted independent penal and fiscal consequences: confiscation, redemption fine, duty liability and penalty under Section 114AA were treated as distinct under the Customs Act, 1962. The Court held that permission to re-export did not erase liability arising from knowingly false declarations in the import documents, and the penalty under Section 114AA remained sustainable. It also held that duty could be appropriated after redemption of confiscated goods, because duty liability under the redemption mechanism operates separately from clearance for home consumption. The Tribunal's interference with both penalty and duty appropriation was therefore set aside. Case-Laws Customs Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790303