https://www.taxtmi.com/caselaws?id=799916 Penalty for improper importation under Section 112(a) requires an act or omission that renders goods liable to confiscation under Section 111. Where goods are unavailable for confiscation and no redemption fine is imposed, and the related duty demand and importer penalties based on the same reclassification have been set aside, penal liability of a director lacks a legal basis. The director's penalty is therefore unsustainable. en-us Mon, 28 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799916 Penalty for improper importation under Section 112(a) requires an act or omission that renders goods liable to confiscation under Section 111. Where goods are unavailable for confiscation and no redemption fine is imposed, and the related duty demand and importer penalties based on the same reclassification have been set aside, penal liability of a director lacks a legal basis. The director's penalty is therefore unsustainable. Case-Laws Customs Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799916