Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 111(d) Customs Act | Confiscation Without Redemption Option Invalid for Non-Prohibited Goods Misdeclaration : CESTAT Chennai
CESTAT Chennai rules that misdeclaration of a new vehicle as used does not constitute prohibited goods under Section 111(d) of the Customs Act, mandating redemption under Section 125. The ruling clarifies that absolute confiscation is unwarranted unless goods are inherently banned, impacting importers facing policy violations.