https://www.taxtmi.com/caselaws?id=74258 The adjudicating authority was justified in concluding that the consignment marked with additional marking L/C contained undeclared goods, leading to confiscation of the entire consignment. The court upheld the confiscation of both the consignments, one of which did not contain any incriminating materials, under relevant provisions of the Customs Act. Additionally, the court found the importers' actions to be a deliberate attempt to defraud the government revenue, imposing a penalty of Rs. 2,00,000 to address the seriousness of the offense. The appeal was rejected, affirming the authority's decision. en-us Fri, 08 Jul 1988 00:00:00 +0530 Tue, 07 Jun 2011 16:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74258 The adjudicating authority was justified in concluding that the consignment marked with additional marking L/C contained undeclared goods, leading to confiscation of the entire consignment. The court upheld the confiscation of both the consignments, one of which did not contain any incriminating materials, under relevant provisions of the Customs Act. Additionally, the court found the importers' actions to be a deliberate attempt to defraud the government revenue, imposing a penalty of Rs. 2,00,000 to address the seriousness of the offense. The appeal was rejected, affirming the authority's decision. Case-Laws Customs Fri, 08 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74258