Goods Misdeclared, Liable for Confiscation; Fine u/s 125 Unjustified Due to Unavailability of Goods.

Since misdeclaration of the value of the imported goods has been upheld, the goods are held liable for confiscation. - However, since the said goods are not available for confiscation, imposition of fine under Section 125 is not justified. - AT .....

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