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    <title>2026 (7) TMI 468 - CESTAT KOLKATA</title>
    <link>https://www.taxtmi.com/caselaws?id=794582</link>
    <description>Imported goods that had already suffered customs duty and were neither contraband nor prohibited could not justify confiscation of the transporter&#039;s vehicle merely because they were moved from the customs area without out-of-charge clearance, especially when the movement was at the importer&#039;s and CHA&#039;s instructions; the confiscation and redemption fine were therefore set aside. The transporter still breached customs procedure by moving the consignment before clearance, so a penalty remained warranted, but it was reduced to a moderated amount in the interests of justice. The stated ratio is that procedural non-compliance alone does not support vehicle confiscation where the goods are otherwise lawful, though penal consequences may still follow.</description>
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    <pubDate>Wed, 10 Jun 2026 00:00:00 +0530</pubDate>
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      <title>2026 (7) TMI 468 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=794582</link>
      <description>Imported goods that had already suffered customs duty and were neither contraband nor prohibited could not justify confiscation of the transporter&#039;s vehicle merely because they were moved from the customs area without out-of-charge clearance, especially when the movement was at the importer&#039;s and CHA&#039;s instructions; the confiscation and redemption fine were therefore set aside. The transporter still breached customs procedure by moving the consignment before clearance, so a penalty remained warranted, but it was reduced to a moderated amount in the interests of justice. The stated ratio is that procedural non-compliance alone does not support vehicle confiscation where the goods are otherwise lawful, though penal consequences may still follow.</description>
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      <pubDate>Wed, 10 Jun 2026 00:00:00 +0530</pubDate>
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