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Confiscation of Samsung-branded LED lights under Customs Act Section 112(a)(i) deemed invalid due to notification delay.
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....Confiscation of imported goods - penalty u/s 112(a) (i) of Customs Act - LED Module Lights Brand Samsung - suspension was made on 22.03.2017 pursuant to examination of the goods. However, the Customs have given intimation to the right holder – Samsung Electronics Co. on 11.04.2017 i.e. after about 20 days and thus, have violated the time line - confiscation and penalty is bad and against the provisions of the law - AT....