https://www.taxtmi.com/caselaws?id=91450 The court upheld the confiscation of a consignment of cellular phones due to under-declaration of goods' value in customs documents. Penalties imposed on the importing company, its Directors, and Mrs. Nirmala Rishi were upheld for their active roles in deliberate fraud, while the penalty on the Clearing Agent was set aside due to lack of evidence of his involvement in the offense. en-us Fri, 28 May 1999 00:00:00 +0530 Tue, 18 Oct 2011 11:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91450 The court upheld the confiscation of a consignment of cellular phones due to under-declaration of goods' value in customs documents. Penalties imposed on the importing company, its Directors, and Mrs. Nirmala Rishi were upheld for their active roles in deliberate fraud, while the penalty on the Clearing Agent was set aside due to lack of evidence of his involvement in the offense. Case-Laws Central Excise Fri, 28 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91450