https://www.taxtmi.com/caselaws?id=73454 The Tribunal upheld the penalties imposed on Shri M.C. Desai for his active involvement in the importation and misdeclaration of goods, confirming his liability under Section 112 of the Customs Act. Despite M/s. K. Hargovinddas & Co.'s disassociation from the goods, the Tribunal dismissed their appeals, as they faced no penalties and were not considered aggrieved parties. The case underscored the significance of accurate import declarations and the repercussions of misdeclaration under the Customs Act. en-us Sat, 04 Jul 1987 00:00:00 +0530 Wed, 01 Jun 2011 11:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73454 The Tribunal upheld the penalties imposed on Shri M.C. Desai for his active involvement in the importation and misdeclaration of goods, confirming his liability under Section 112 of the Customs Act. Despite M/s. K. Hargovinddas & Co.'s disassociation from the goods, the Tribunal dismissed their appeals, as they faced no penalties and were not considered aggrieved parties. The case underscored the significance of accurate import declarations and the repercussions of misdeclaration under the Customs Act. Case-Laws Customs Sat, 04 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73454