M/S. RELAX SAFETY INDUSTRIES,MUMBAI &ANR vs COMNR.OF CUSTOMS,(IMPORT),MUMBAI

The Supreme Court upheld the order of the Customs, Excise and Gold (Control) Appellate Tribunal, affirming the Collector's decision to confiscate goods under clauses (d) and (m) of Section 111 of the Customs Act, 1962. The Court ruled that the appellants' claim of prior adjudication was not valid as the goods were subject to a new investigation revealing gross undervaluation and misclassification. The Court also clarified that the goods in question, identified as respirators and earplugs, did not meet the necessary import standards, thus justifying the penalties imposed under Section 112 of the Act.