Goods Classified as Smuggled Due to Lack of License; Tyres Confiscated u/s 111(d) of Customs Act 1962.

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....Enhancement of Assessable Value –Smuggling of Goods u/s 2(39) – Since no licence was produced by assesse even in Tribunal, those goods were smuggled goods under section 2(39) of Customs Act, 1962 for which all tyres were liable for confiscation under section 111(d) - AT....