Misdeclared imported goods confirmed; confiscation liability established, but fine u/s 125 unjustified due to goods' unavailability.

Since misdeclaration of the value of the imported goods has been upheld, the goods are held liable for confiscation. - However, since the said goods are not available for confiscation, imposition of fine under Section 125 is not justified. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X