https://www.taxtmi.com/highlights?id=102124 Customs confiscation requires the alleged import contravention to be specifically identified and established. The material highlights that departmental communication must provide adequate notice of the basis for confiscation and an opportunity for personal hearing before redemption fine or penalty is imposed. Where no improper import or mala fide conduct is established, imported mobile handsets proposed for re-export should not attract confiscation or consequential redemption fine and penalty. The discussion therefore focuses on procedural fairness and evidentiary support as prerequisites for customs enforcement action. en-us Tue, 28 Jul 2026 09:23:20 +0530 Tue, 28 Jul 2026 09:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102124 Customs confiscation requires the alleged import contravention to be specifically identified and established. The material highlights that departmental communication must provide adequate notice of the basis for confiscation and an opportunity for personal hearing before redemption fine or penalty is imposed. Where no improper import or mala fide conduct is established, imported mobile handsets proposed for re-export should not attract confiscation or consequential redemption fine and penalty. The discussion therefore focuses on procedural fairness and evidentiary support as prerequisites for customs enforcement action. Highlights Customs Tue, 28 Jul 2026 09:23:20 +0530 https://www.taxtmi.com/highlights?id=102124