Confiscation - redemption fine - penalty - The appellant has ...

Appellant's incorrect declarations lead to goods confiscation; redemption fine amount remains unchanged.

January 12, 2024

Case Laws Customs AT

Confiscation - redemption fine - penalty - The appellant has contravened the provisions of Section 17 and 46(4) of the Act by intentionally filing wrong declarations and by their acts of omissions and commissions had rendered the goods liable for confiscation under Section 111(l) and 111(m) of the Act. The appellant filing the Bill of Entry under self-assessment was duty bound to submit true and correct details. - No interference is called for in the quantum of redemption fine - AT

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Confiscation - redemption fine - penalty - The appellant has ...

Appellant's incorrect declarations lead to goods confiscation; redemption fine amount remains unchanged.

January 12, 2024

Case Laws Customs AT

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