https://www.taxtmi.com/caselaws?id=108277 The Commissioner of Customs adjudicated the case, allowing necessary amendments and clearance of goods upon payment of duty. The judgment upheld this decision, dismissing Revenue's appeal. Importer's proactive steps to rectify discrepancies before seizure were deemed sufficient, with misdeclaration allegations found unsustainable. The case emphasized timely corrective actions by importers to avoid confiscation and penal actions under the Customs Act, 1962. en-us Thu, 12 Sep 2002 00:00:00 +0530 Fri, 30 Mar 2012 17:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108277 The Commissioner of Customs adjudicated the case, allowing necessary amendments and clearance of goods upon payment of duty. The judgment upheld this decision, dismissing Revenue's appeal. Importer's proactive steps to rectify discrepancies before seizure were deemed sufficient, with misdeclaration allegations found unsustainable. The case emphasized timely corrective actions by importers to avoid confiscation and penal actions under the Customs Act, 1962. Case-Laws Customs Thu, 12 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108277