https://www.taxtmi.com/caselaws?id=114521 The court upheld the confiscation of goods and imposition of penalties under Sections 113(d) and 113(i) of the Customs Act, 1962. The judge ruled in favor of the Department, agreeing that the majority of the goods did not match the declaration and had no commercial value. The penalty amount was deemed appropriate due to the fraudulent nature of the claim. Consequently, the appeals were rejected, and the impugned order was affirmed without any interference. en-us Wed, 06 Oct 2004 00:00:00 +0530 Wed, 16 May 2012 13:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114521 The court upheld the confiscation of goods and imposition of penalties under Sections 113(d) and 113(i) of the Customs Act, 1962. The judge ruled in favor of the Department, agreeing that the majority of the goods did not match the declaration and had no commercial value. The penalty amount was deemed appropriate due to the fraudulent nature of the claim. Consequently, the appeals were rejected, and the impugned order was affirmed without any interference. Case-Laws Customs Wed, 06 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114521