VISWANATH DEWRA Vs. COMMISSIONER OF CUSTOMS, WEST BENGAL

JUDGEMENT

(1.) ‚I order for absolute confiscation of the goods under seizure under Section 111 (d) of the Customs Act, 1962.

(2.) ‚I also impose a personal penalty of Rs. 5,00,000/ - (rupees five lakh only) on Shri Viswa Nath Dewra, Prop. of M/s. Evergreen International.

(3.) THE penalty amount should be deposited in the Customs House Treasury forthwith.