2013 (9) TMI 1175 - HC - Customs

Summary

The Calcutta High Court ruled that while the Customs authority was justified in confiscating Boric Acid due to lack of permit, they erred in not giving benefit under section 125 of the Customs Act. The court set aside the order of absolute confiscation and remanded the matter to the Commissioner of Customs for assessing fine in lieu of confiscation. The appeal was disposed of accordingly.