https://www.taxtmi.com/caselaws?id=793275 Excess imported goods found in shore tanks were held not liable to confiscation or redemption fine because the importer did not seek clearance without duty payment, instructed that the tanker not be released until duty on the excess quantity was paid, and no collusion or intent to evade duty was shown. Penalty under Section 114A of the Customs Act was also held unsustainable against both the importer and the custodian, as the record did not establish wilful suppression, misstatement, mens rea, or an attempt to remove the goods duty-free. The remand against the custodian was set aside because no penalty could stand on the existing facts. en-us Thu, 11 Jun 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793275 Excess imported goods found in shore tanks were held not liable to confiscation or redemption fine because the importer did not seek clearance without duty payment, instructed that the tanker not be released until duty on the excess quantity was paid, and no collusion or intent to evade duty was shown. Penalty under Section 114A of the Customs Act was also held unsustainable against both the importer and the custodian, as the record did not establish wilful suppression, misstatement, mens rea, or an attempt to remove the goods duty-free. The remand against the custodian was set aside because no penalty could stand on the existing facts. Case-Laws Customs Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793275