The appeal is admitted on the following substantial questions of law for
consideration.
“(i) Whether the Learned Tribunal committed substantial error in
law in misinterpreting the scope of Sections 112(a)(i) and 112(b)(i) of
the Customs Act,1962?
(iii) Whether the Learned Tribunal committed substantial error in law
in not holding that the Respondent’s actions demonstrate that he
“knew or had reasons to believe” that the mis-declared, branded, and
counterfeit goods were liable to confiscation, thus justifying the
penalty under Section 112(b)(i) of the Act?
(iii) Whether the Learned Tribunal committed substantial error in law
in misinterpreting the scope of Section 114AA of the Act?”