https://www.taxtmi.com/caselaws?id=796556 Unauthenticated foreign customs intelligence and electronic printouts, without verification of origin certificates or independent corroboration, cannot establish misdeclaration of imported goods' country of origin; origin-based confiscation and related demands were therefore set aside. Goods already examined and cleared for home consumption could not later be confiscated for alleged phytosanitary non-compliance, while seized consignments lacking mandatory phytosanitary certificates remained confiscable, subject to a redemption option and production of the required certificate. Penalties under Section 112 of the Customs Act could not be imposed because the show cause notices had not proposed them, and those penalties were set aside. en-us Wed, 05 Aug 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796556 Unauthenticated foreign customs intelligence and electronic printouts, without verification of origin certificates or independent corroboration, cannot establish misdeclaration of imported goods' country of origin; origin-based confiscation and related demands were therefore set aside. Goods already examined and cleared for home consumption could not later be confiscated for alleged phytosanitary non-compliance, while seized consignments lacking mandatory phytosanitary certificates remained confiscable, subject to a redemption option and production of the required certificate. Penalties under Section 112 of the Customs Act could not be imposed because the show cause notices had not proposed them, and those penalties were set aside. Case-Laws Customs Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796556