https://www.taxtmi.com/caselaws?id=81151 Deliberate misdeclaration of imported goods to evade customs duty justified enhancement of penalty where wool waste was declared but a substantial part of the consignment was found to be synthetic waste. The adjudicating finding of intentional evasion was not challenged, and the importer's acquittal in the criminal case did not affect the separate customs liability. In view of the gravity of the offence, the original penalty was treated as inadequate and was enhanced in favour of Revenue. en-us Tue, 12 Mar 1991 00:00:00 +0530 Wed, 22 Jun 2011 17:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81151 Deliberate misdeclaration of imported goods to evade customs duty justified enhancement of penalty where wool waste was declared but a substantial part of the consignment was found to be synthetic waste. The adjudicating finding of intentional evasion was not challenged, and the importer's acquittal in the criminal case did not affect the separate customs liability. In view of the gravity of the offence, the original penalty was treated as inadequate and was enhanced in favour of Revenue. Case-Laws Customs Tue, 12 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81151