Goods infringing IPR are prohibited goods and liable for confiscation

Sheikh & Mahajan LLP Vs Commissioner of Customs (Preventive) (CESTAT Delhi) Facts- The appellant imported the goods which were alleged to be mis-declared. The appellant accepted that due to mistake of the Chinese supplier the same was mis-declared in terms of value and quantity. On suggestion of the appellant, a joint market survey was conducted along with the appellant and based on the market value the assessable value was determined through deductive method. The appeal was filed on following grounds- Goods of the brands not registered with customs are not prohibited and hence seizure, c...