https://www.taxtmi.com/caselaws?id=84120 Deliberate misdeclaration of a car's year of manufacture and value, supported by fictitious import documents and contrary inquiry findings, justified absolute confiscation because the vehicle was not the declared 1988 model and did not satisfy the claimed foreign-use requirement. The import was treated as a false-paper attempt to clear goods otherwise not permissible under the import control requirements. The importer's conduct remained culpable, but the personal penalty was moderated on the facts, with the quantum reduced as excessive in the circumstances while the finding of liability was sustained. en-us Tue, 07 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 18:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84120 Deliberate misdeclaration of a car's year of manufacture and value, supported by fictitious import documents and contrary inquiry findings, justified absolute confiscation because the vehicle was not the declared 1988 model and did not satisfy the claimed foreign-use requirement. The import was treated as a false-paper attempt to clear goods otherwise not permissible under the import control requirements. The importer's conduct remained culpable, but the personal penalty was moderated on the facts, with the quantum reduced as excessive in the circumstances while the finding of liability was sustained. Case-Laws Customs Tue, 07 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84120