https://www.taxtmi.com/caselaws?id=791974 Penalty under section 112(a)(ii) of the Customs Act, 1962 cannot be sustained unless the imported goods are first shown to be liable to confiscation under section 111. Where the only basis for confiscation is an alleged misclassification in the Bill of Entry, and there is no independent material showing misdeclaration, a mere classification dispute does not by itself attract section 111(m). In the absence of liability to confiscation, the foundation for penalty fails and the penalty is not maintainable. en-us Mon, 18 May 2026 00:00:00 +0530 Thu, 21 May 2026 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791974 Penalty under section 112(a)(ii) of the Customs Act, 1962 cannot be sustained unless the imported goods are first shown to be liable to confiscation under section 111. Where the only basis for confiscation is an alleged misclassification in the Bill of Entry, and there is no independent material showing misdeclaration, a mere classification dispute does not by itself attract section 111(m). In the absence of liability to confiscation, the foundation for penalty fails and the penalty is not maintainable. Case-Laws Customs Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791974