Illegally Imported Goods without Valid Liable for Confiscation u/s 111 of Customs Act

K Kiran Tyres Vs Commissioner of Customs (CESTAT Bangalore)

CESTAT Bangalore recently ruled on the case of K Kiran Tyres Vs Commissioner of Customs, involving the illegal import of goods without a valid license. The appellant imported used tyres with a forged license, leading to confiscation of goods and imposition of fine and penalty.

The case turned on the validity of the import license used by K Kiran Tyres. The appellant was found to have acted on the advice of a fraudulent consultant,

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