https://www.taxtmi.com/caselaws?id=85080 The court upheld the Collector's order in a customs case involving the misdeclaration of imported goods. The court held that Section 129D of the Customs Act was applicable, rejecting the appellant's argument that only Section 124 applied post-clearance. It also ruled that adjudication proceedings were permissible, distinguishing cases where enforcement of bonds sufficed. The court affirmed the Collector's valuation of the goods and imposed a penalty due to the appellant's deliberate deception. Consequently, the court dismissed the appeal, finding no reason to interfere with the Collector's decision. en-us Fri, 01 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 16:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85080 The court upheld the Collector's order in a customs case involving the misdeclaration of imported goods. The court held that Section 129D of the Customs Act was applicable, rejecting the appellant's argument that only Section 124 applied post-clearance. It also ruled that adjudication proceedings were permissible, distinguishing cases where enforcement of bonds sufficed. The court affirmed the Collector's valuation of the goods and imposed a penalty due to the appellant's deliberate deception. Consequently, the court dismissed the appeal, finding no reason to interfere with the Collector's decision. Case-Laws Customs Fri, 01 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85080