https://www.taxtmi.com/caselaws?id=86144 The Tribunal ruled in a case involving mis-declaration and under-valuation of imported goods that confiscation under Section 111(f) of the Customs Act was not justified as the responsibility for declaration lies with vessel or aircraft owners/agents. Section 111(m) confiscation does not apply if no Bill of Entry was filed. Goods imported without required licenses are liable for confiscation under Section 111(d). Valuation of goods was scrutinized, with some enhancements rejected due to unreliable evidence. Eligibility for customs benefits under various notifications was assessed, and additional evidence was allowed for evaluation. The Tribunal disposed of the appeals based on detailed findings. en-us Thu, 19 Sep 1996 00:00:00 +0530 Wed, 10 Aug 2011 14:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86144 The Tribunal ruled in a case involving mis-declaration and under-valuation of imported goods that confiscation under Section 111(f) of the Customs Act was not justified as the responsibility for declaration lies with vessel or aircraft owners/agents. Section 111(m) confiscation does not apply if no Bill of Entry was filed. Goods imported without required licenses are liable for confiscation under Section 111(d). Valuation of goods was scrutinized, with some enhancements rejected due to unreliable evidence. Eligibility for customs benefits under various notifications was assessed, and additional evidence was allowed for evaluation. The Tribunal disposed of the appeals based on detailed findings. Case-Laws Customs Thu, 19 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86144