Confiscation u/s 111 Of Customs Act not Invokable In Absence of Misdeclaration of Value: CESTAT

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that confiscation under Section 111 of the Customs Act is not applicable without evidence of misdeclaration of value. The case involved the importation of goods where authorities alleged undervaluation, leading to the confiscation of the goods and imposition of penalties. The tribunal observed that misdeclaration of value is a prerequisite for invoking Section 111. Since there was no concrete evidence of deliberate undervaluation or misrepresentation in the import declarations, the tribunal ruled in favor of the importer. The decision highlights the need for proper evidence to substantiate claims of misdeclaration before invoking strict penal provisions. This ruling serves as a reminder to customs authorities to ensure due diligence and fairness in proceedings while dealing with import-related disputes.