https://www.taxtmi.com/caselaws?id=791909 Customs valuation and confiscation must rest on cogent material and a legally sustainable basis under Section 14 of the Customs Act and the Valuation Rules; on the facts, enhancement of value and confiscation of non-offending brand goods were set aside because no adequate reason supported them. Allegedly counterfeit imported shoes were liable to absolute confiscation where the record showed infringement under the IPR (Imported Goods) Enforcement Rules and the importer did not dispute the infringement itself, notwithstanding a natural justice lapse in sharing the right holders' reports. The penalty under Section 112 was reduced in view of departmental procedural lapses and the overall circumstances. en-us Fri, 15 May 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791909 Customs valuation and confiscation must rest on cogent material and a legally sustainable basis under Section 14 of the Customs Act and the Valuation Rules; on the facts, enhancement of value and confiscation of non-offending brand goods were set aside because no adequate reason supported them. Allegedly counterfeit imported shoes were liable to absolute confiscation where the record showed infringement under the IPR (Imported Goods) Enforcement Rules and the importer did not dispute the infringement itself, notwithstanding a natural justice lapse in sharing the right holders' reports. The penalty under Section 112 was reduced in view of departmental procedural lapses and the overall circumstances. Case-Laws Customs Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791909