https://www.taxtmi.com/caselaws?id=53040 The appellate tribunal allowed the appeal, setting aside the confiscation of the containers and the penalties imposed under Section 112. No orders were issued regarding the liability for the confiscation of Ammonium Sulphate since the appellants did not claim ownership of the goods. The tribunal emphasized the lack of evidence linking the appellants to the intentional misdeclaration, leading to the decision in favor of the appellants. en-us Mon, 05 Jul 2004 00:00:00 +0530 Sat, 09 Oct 2010 12:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53040 The appellate tribunal allowed the appeal, setting aside the confiscation of the containers and the penalties imposed under Section 112. No orders were issued regarding the liability for the confiscation of Ammonium Sulphate since the appellants did not claim ownership of the goods. The tribunal emphasized the lack of evidence linking the appellants to the intentional misdeclaration, leading to the decision in favor of the appellants. Case-Laws Customs Mon, 05 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53040