https://www.taxtmi.com/caselaws?id=110446 The Appellate Tribunal CESTAT, New Delhi affirmed the Commissioner's decision, dismissing the appeal and upholding the order that dropped the proposals for confiscation and penalty against the importer. The allegations of misdeclaration and evasion of Customs duty were deemed premature and unfounded as the importer's actions were in line with the procedures under the Customs Act. The seizure of goods and container was lifted, allowing clearance upon payment of applicable Customs duty. The Commissioner's findings on the amendment of import documents were upheld, solidifying the dismissal of the appeal and confirming compliance with Customs Act provisions. en-us Tue, 23 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 18:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110446 The Appellate Tribunal CESTAT, New Delhi affirmed the Commissioner's decision, dismissing the appeal and upholding the order that dropped the proposals for confiscation and penalty against the importer. The allegations of misdeclaration and evasion of Customs duty were deemed premature and unfounded as the importer's actions were in line with the procedures under the Customs Act. The seizure of goods and container was lifted, allowing clearance upon payment of applicable Customs duty. The Commissioner's findings on the amendment of import documents were upheld, solidifying the dismissal of the appeal and confirming compliance with Customs Act provisions. Case-Laws Customs Tue, 23 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110446