Mosquito Swatters Confiscated as Prohibited Items; Redemption Denied, Case Reconsidered Under Customs Act Section 112.

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....Absolute Confiscation - redemption of goods denied on the ground of it being prohibited goods - Mosquito swatter/bat - since the policy was amended when the shipment was in process their mala fide intention cannot be proved without any additional evidence to invoke penal clause under section 112 of the Customs Act 1962 - Matter restored back for reconsideration - AT....