Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 111(m) Customs Act | Confiscation Valid Only for Material Misdeclaration Causing Revenue Loss : CESTAT Mumbai
CESTAT Mumbai rules that confiscation under Section 111(m) of the Customs Act requires proof of material misdeclaration that directly impacts revenue. Mere technical discrepancies, without evidence of duty evasion, cannot justify confiscation or penalties, setting a precedent for importers facing similar disputes.