Absolute confiscation of counterfeit goods upheld as appellant ...

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

August 27, 2024

Case Laws Customs AT

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.

August 27, 2024

Case Laws Customs AT

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