Gross misdeclaration in customs proceedings upheld, with no substantial question of law found for second appeal.

Gross misdeclaration of goods was found, and the Custom House Agent was held responsible for that misdeclaration. The High Court found no substantial question of law arising in second appeal and, given the nature of the misdeclaration, declined to interfere. The appeal was therefore not entertained and was dismissed, leaving the Tribunal's order undisturbed.

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Issues: Whether the finding of gross misdeclaration and the consequent dismissal of the Custom House Agent's appeal called for interference in second appeal.

Analysis: The impugned order recorded that the goods had been grossly misdeclared and that the Custom House Agent was responsible for the misdeclaration. The Court found no substantial question of law arising from the appeal and, in view of the nature of the misdeclaration, declined to interfere.

Conclusion: The appeal was not entertained and was dismissed, with the Tribunal's order remaining undisturbed.

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