https://www.taxtmi.com/caselaws?id=90770 Undeclared imported goods are liable to confiscation under the Customs Act, 1962 even where the importer asserts bona fides, because omission from the bill of entry is sufficient to attract confiscation. The seven vacuum pumps found in excess of the five declared in the bill of entry were therefore liable to confiscation. However, the surrounding circumstances, including contemporaneous orders for different quantities, the supplier's acknowledgment of a shipping mistake, and the importer's status as a reputed importer, justified interference with the penal consequences. The penalty was set aside and the redemption fine was reduced, so the confiscation stood but the importer obtained partial relief on the quantum of penalty and fine. en-us Thu, 16 Jul 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90770 Undeclared imported goods are liable to confiscation under the Customs Act, 1962 even where the importer asserts bona fides, because omission from the bill of entry is sufficient to attract confiscation. The seven vacuum pumps found in excess of the five declared in the bill of entry were therefore liable to confiscation. However, the surrounding circumstances, including contemporaneous orders for different quantities, the supplier's acknowledgment of a shipping mistake, and the importer's status as a reputed importer, justified interference with the penal consequences. The penalty was set aside and the redemption fine was reduced, so the confiscation stood but the importer obtained partial relief on the quantum of penalty and fine. Case-Laws Customs Thu, 16 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90770