Confiscation of Goods Unjustified: Drill Bits Were Only 5% of Consignment, No Intentional Misdeclaration u/s 112(m) Customs Act.

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....Confiscation - the undeclared ‘drill bits’ constituted just a mere 5% of the total consignment, it would appear that there has been no deliberate attempt to mis-declare on the part of the importer - the confiscation of the goods under section 112(m) of Customs Act, 1962 and the imposition of redemption fine, along with penalties, does not appear to be sustainable in law.....