https://www.taxtmi.com/caselaws?id=119861 The tribunal upheld the confiscation of goods due to mis-declaration with intent to evade duty, emphasizing the obligation to declare goods upon arrival, especially for unattended baggage. The appellant's delayed declaration post-seizure was deemed unacceptable, as immediate declaration was required. The tribunal also affirmed that ITC restrictions apply to goods in trade quantities, necessitating an import license. Confiscation without a license was upheld, rejecting the appellant's plea for clearance by payment. The valuation of seized goods for customs duty was upheld based on CIF value, with penalties imposed but reduced in light of circumstances. Another appeal was dismissed for non-appearance. en-us Tue, 08 Aug 2006 00:00:00 +0530 Fri, 13 Jul 2012 16:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119861 The tribunal upheld the confiscation of goods due to mis-declaration with intent to evade duty, emphasizing the obligation to declare goods upon arrival, especially for unattended baggage. The appellant's delayed declaration post-seizure was deemed unacceptable, as immediate declaration was required. The tribunal also affirmed that ITC restrictions apply to goods in trade quantities, necessitating an import license. Confiscation without a license was upheld, rejecting the appellant's plea for clearance by payment. The valuation of seized goods for customs duty was upheld based on CIF value, with penalties imposed but reduced in light of circumstances. Another appeal was dismissed for non-appearance. Case-Laws Customs Tue, 08 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119861