https://www.taxtmi.com/caselaws?id=103087 The High Court dismissed the civil miscellaneous appeal, upholding the misdeclaration of value in the bill of entry and the requirement of the Load Port Chartered Engineer Certificate. The appellant's deliberate suppression of the certificate led to the confiscation of goods, penalty, and fine under the Customs Act, 1962. The Tribunal's decision to affirm the misdeclaration and modify the penalty and fine amounts was deemed justified, with no interference necessary in the Tribunal's order. en-us Wed, 03 Dec 2008 00:00:00 +0530 Sat, 22 Nov 2014 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103087 The High Court dismissed the civil miscellaneous appeal, upholding the misdeclaration of value in the bill of entry and the requirement of the Load Port Chartered Engineer Certificate. The appellant's deliberate suppression of the certificate led to the confiscation of goods, penalty, and fine under the Customs Act, 1962. The Tribunal's decision to affirm the misdeclaration and modify the penalty and fine amounts was deemed justified, with no interference necessary in the Tribunal's order. Case-Laws Customs Wed, 03 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103087