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1992 (9) TMI 111 - SC - CustomsWhether the goods were liable to confiscation under Section 111(m) in addition to imposition of penalty on the appellants under Section 112 of the Customs Act, 1962? Held that:- The misdeclaration of the goods imported by the appellants rendered it liable to confiscation under Section 111(m) and attracted Section 112 for imposition of penalty for improper importation of goods on the appellants on adjudication made under Section 122 giving the appellants option to pay fine in lieu of confiscation, to which they readily agreed accepting the laboratory test reports which proved the misdeclaration of the imported goods and attracted these provisions for adjudication of confiscation and penalty. There is no infirmity in the Tribunal's order. Appeal dismissed.
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