https://www.taxtmi.com/caselaws?id=85142 The appellate court upheld the confiscation of goods and imposition of penalties in a case involving misdeclaration of value. The court acknowledged the under-declaration and rejected the appellant's attempt to shift blame to the clearing agent. Despite the agent's oversight, the appellant, as the importer, was held responsible for the inaccurate declaration. The court reduced the redemption fine but upheld the penalty, ultimately rejecting the appeal and affirming the lower authority's decision with modifications. en-us Wed, 21 Dec 1994 00:00:00 +0530 Tue, 02 Aug 2011 18:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85142 The appellate court upheld the confiscation of goods and imposition of penalties in a case involving misdeclaration of value. The court acknowledged the under-declaration and rejected the appellant's attempt to shift blame to the clearing agent. Despite the agent's oversight, the appellant, as the importer, was held responsible for the inaccurate declaration. The court reduced the redemption fine but upheld the penalty, ultimately rejecting the appeal and affirming the lower authority's decision with modifications. Case-Laws Customs Wed, 21 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85142