Counterfeit goods can't be absolutely confiscated if IPR Rules not followed. E-commerce pricing for originals can't value fakes. Penalties set aside.

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Full Text of the Document

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....The Tribunal held that since the Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 were not followed, the goods cannot be considered prohibited, and consequently, cannot be absolutely confiscated. The valuation adopted by the Revenue by taking the price of original branded goods from an e-commerce site was incorrect as the goods were counterfeit. Since the goods were not liable for absolute confiscation and the enhancement of value by the department was unacceptable, the entire penalties imposed against all the appellants were set aside. The appeal was allowed.....