Confiscation u/s 111(m) of Customs Act invocable only upon material particulars being misdeclared

Shashi Dhawal Hydraulics Pvt Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai) CESTAT Mumbai held that section 111(m) of Customs Act, 1962 may be invoked only upon material particulars being misdeclared and this detriment is in addition to duty liability determined under section 28 of Customs Act, 1962. Facts- The appellant, M/s Shashi Dhawal Hydraulics Pvt Ltd, was proceeded against by notice dated 26th September 2006 for recovery of ₹20,31,302 that had allegedly been short-paid on import of ‘David Brown hydraulic pumps’ between December 2001 and April 2003 from M/s S&H Univer...