https://www.taxtmi.com/caselaws?id=85254 Imported goods found misdeclared and undervalued remained liable to confiscation notwithstanding prior clearance, because assessment under clearance provisions did not bar action under customs confiscation law where import was improper. The importer's waiver of written show-cause notice, participation in hearing, and confrontation with the material relied on satisfied the statutory notice requirement, so no breach of natural justice was made out. Admissions, contemporaneous quotation evidence, and surrounding circumstances supported rejection of the declared invoice value, enhancement of assessable value, and the consequent confiscation and penalty. en-us Mon, 17 Jan 1994 00:00:00 +0530 Wed, 03 Aug 2011 16:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85254 Imported goods found misdeclared and undervalued remained liable to confiscation notwithstanding prior clearance, because assessment under clearance provisions did not bar action under customs confiscation law where import was improper. The importer's waiver of written show-cause notice, participation in hearing, and confrontation with the material relied on satisfied the statutory notice requirement, so no breach of natural justice was made out. Admissions, contemporaneous quotation evidence, and surrounding circumstances supported rejection of the declared invoice value, enhancement of assessable value, and the consequent confiscation and penalty. Case-Laws Customs Mon, 17 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85254