2026 (6) TMI 406

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....le Mr. P. Anjani Kumar, Member (Technical) For the Department : Shri Deepak Sharma, Authorized Representative For the Respondents : None ORDER JUSTICE DILIP GUPTA: All the aforesaid five appeals have been filed by the Commissioner of Customs (Import-I), Mumbai [the Commissioner] to assail the order dated 21.12.2023 passed by the Principal Commissioner of Customs (Adjudication), Mumb....

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....d if a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purpose of the Customs Act. These two issues have been examined at length by the Principal Commissioner and a finding has been recorded in respect of the six res....

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....which are neither prohibited nor have any duty implications cannot be confiscated under Section 111(m) of Customs Act, 1962 for mis declaration of value. Since goods are held not liable for confiscation, the penalty u/s 112 (a) of Customs Act, 1962 is not being imposed. There is a proposal in SCN for imposition of penalty u/s 114 AA of the Customs Act, 1962. I find that in the SCN, it is stated th....