Appeal dismissed; misdeclared imports held liable to confiscation under ss.111(l), 111(m) with fine under s.125 and penalties

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The CESTAT dismissed the appellant's challenge, upholding adjudication that goods were mis-declared affecting classification, valuation and anti-dumping duty liability; the Tribunal found the importer's first-check and wrongful-shipment defences unsubstantiated and held the goods liable to confiscation under ss.111(l) and 111(m) of the Customs Act, 1962. The CESTAT affirmed that confiscation is antecedent to any redemption; permission to re-export does not preclude imposition of a redemption fine under s.125 or the levy of penalties, and therefore the adjudicating authority lawfully imposed confiscation, redemption fine and penalties. Appeal dismissed; impugned orders sustained.....