https://www.taxtmi.com/caselaws?id=797530 Forged import documents render a Bill of Entry and registration records legally ineffective, and detection of fraud permits confiscation action to proceed within the extended limitation period. A purchaser must exercise due diligence regarding the genuineness of import documents. Where confiscated goods are redeemed under Section 125, duty and consequential interest on delayed payment arise in addition to redemption fine. Bona fide acquisition and deletion of penalty may justify mitigating the redemption fine, but do not remove liability for duty, interest, or confiscation arising from a fraudulent import. en-us Thu, 20 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797530 Forged import documents render a Bill of Entry and registration records legally ineffective, and detection of fraud permits confiscation action to proceed within the extended limitation period. A purchaser must exercise due diligence regarding the genuineness of import documents. Where confiscated goods are redeemed under Section 125, duty and consequential interest on delayed payment arise in addition to redemption fine. Bona fide acquisition and deletion of penalty may justify mitigating the redemption fine, but do not remove liability for duty, interest, or confiscation arising from a fraudulent import. Case-Laws Customs Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797530