Tribunal Overturns Liquor Confiscation, Nullifies Duty Demands and Penalties; No Fraud Found in Import Case.

Confiscation of imported liquor cases, imposition of penalties, and demand of duty. The Tribunal held that there was no intentional misdeclaration or fraudulent intent on the part of the appellant, and the application for amendment of the Bill of Entry should have been allowed. The confiscation of 1329 cases and 11 wooden pallets was set aside. Regarding 2328 cases, the confiscation order and redemption fine were set aside as the provisions apply only when goods are concealed and not declared. The demand on 511 cases found short was also set aside due to lack of evidence of clandestine removal. The allegation of clearing 511+483 cases without bills was rejected as the loose documents were not proved with corroborative evidence. The demand o..... .....

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