https://www.taxtmi.com/caselaws?id=81616 An innocent misdeclaration based on supplier documents did not justify a personal penalty under customs law where the bill of entry was supported by the purchase order, invoice, engineers' certificate and letter of credit, and the supplier admitted its mistake. The goods remained liable to confiscation, but penalty under Section 112 was not automatic and depended on the facts; the personal penalty was therefore set aside. The redemption fine was not reduced because the goods were admittedly confiscable, the fine had already been fixed leniently, and no further mitigation was warranted. Confiscation and redemption fine were upheld. en-us Wed, 28 Dec 1988 00:00:00 +0530 Mon, 27 Jun 2011 17:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81616 An innocent misdeclaration based on supplier documents did not justify a personal penalty under customs law where the bill of entry was supported by the purchase order, invoice, engineers' certificate and letter of credit, and the supplier admitted its mistake. The goods remained liable to confiscation, but penalty under Section 112 was not automatic and depended on the facts; the personal penalty was therefore set aside. The redemption fine was not reduced because the goods were admittedly confiscable, the fine had already been fixed leniently, and no further mitigation was warranted. Confiscation and redemption fine were upheld. Case-Laws Customs Wed, 28 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81616