https://www.taxtmi.com/caselaws?id=798877 Goods declared in import documentation that accompany or facilitate concealment of undeclared imports are liable to confiscation under the Customs Act. Where confiscated goods are released on redemption, redemption fine remains applicable but must be proportionate to their declared and assessed value. Unexplained undeclared goods, material misdeclaration of quantity, description or value, and lack of contemporaneous purchase or payment records support penalties for improper importation. Penalty for acts rendering goods liable to confiscation may arise under Section 112(a) without separately proving that the person had reason to believe the goods were confiscable, unlike Section 112(b). Monetary fines and penalties must nevertheless remain proportionate. en-us Thu, 10 Sep 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798877 Goods declared in import documentation that accompany or facilitate concealment of undeclared imports are liable to confiscation under the Customs Act. Where confiscated goods are released on redemption, redemption fine remains applicable but must be proportionate to their declared and assessed value. Unexplained undeclared goods, material misdeclaration of quantity, description or value, and lack of contemporaneous purchase or payment records support penalties for improper importation. Penalty for acts rendering goods liable to confiscation may arise under Section 112(a) without separately proving that the person had reason to believe the goods were confiscable, unlike Section 112(b). Monetary fines and penalties must nevertheless remain proportionate. Case-Laws Customs Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798877