https://www.taxtmi.com/caselaws?id=107317 The Tribunal upheld the Commissioner's decision to confiscate goods under Sections 111(d), (l), and (m) of the Customs Act, 1962, due to mis-declaration. The consignment's value was increased significantly, penalties were imposed on the appellants for mis-declaration, and their defense of a mix-up of goods was deemed inadequate. The Tribunal found the penalties appropriate, considering the severity of the offense and the appellants' history. The order was upheld, confirming the confiscation, enhanced valuation, and penalties as justified. The appeals were dismissed, and the penalties were upheld. en-us Wed, 31 Oct 2001 00:00:00 +0530 Wed, 21 Mar 2012 15:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107317 The Tribunal upheld the Commissioner's decision to confiscate goods under Sections 111(d), (l), and (m) of the Customs Act, 1962, due to mis-declaration. The consignment's value was increased significantly, penalties were imposed on the appellants for mis-declaration, and their defense of a mix-up of goods was deemed inadequate. The Tribunal found the penalties appropriate, considering the severity of the offense and the appellants' history. The order was upheld, confirming the confiscation, enhanced valuation, and penalties as justified. The appeals were dismissed, and the penalties were upheld. Case-Laws Customs Wed, 31 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107317