Absolute confiscation of counterfeit goods upheld as appellant ...

Counterfeit goods confiscation allowed. Mis-declared value rectified by market inquiry. Redemption fine reduced, penalties rationalised.

Case Laws Customs

August 27, 2024

Absolute confiscation of counterfeit goods upheld as appellant relinquished title and claimed non-ownership. For other mis-declared goods, transaction value rejected u/r 12, value re-determined through market inquiry u/r 9 after deducting abatements, method accepted by importer. Redemption fine equal to value of goods deemed harsh, reduced. Penalty u/ss 114A and 114AA set aside, penalty under 112(a) reduced to Rs. 9,00,000/-. Partial relief granted in appeal before Appellate Tribunal.

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Absolute confiscation of counterfeit goods upheld as appellant ...

Counterfeit goods confiscation allowed. Mis-declared value rectified by market inquiry. Redemption fine reduced, penalties rationalised.

Case Laws Customs

August 27, 2024

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