2011 (1) TMI 317 - AT - Customs

Confiscation - Failed to file the BOE - this does not amount to contravention of the provisions of Section 111 and therefore agree that the goods are not liable for confiscation - Appeal is allowed

Summary

The appeal was against the confiscation of cosmetics due to importer's failure to file Bill of Entry. The Tribunal ruled in favor of the appellant, stating that this did not amount to contravention of Section 111, thus setting aside the confiscation and allowing the appeal.