https://www.taxtmi.com/caselaws?id=121080 The Tribunal upheld penalties imposed under Section 114 of the Customs Act, 1962, on individuals associated with a CHA firm for overvaluation and misdeclaration of export goods. It confirmed confiscation of goods under Section 113 due to misdeclaration. The Tribunal emphasized procedural propriety in disposing of appeals at the stay stage, ordering pre-deposit of specified amounts by certain appellants within 8 weeks to avoid dismissal of appeals. en-us Mon, 06 Nov 2006 00:00:00 +0530 Thu, 26 Jul 2012 13:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121080 The Tribunal upheld penalties imposed under Section 114 of the Customs Act, 1962, on individuals associated with a CHA firm for overvaluation and misdeclaration of export goods. It confirmed confiscation of goods under Section 113 due to misdeclaration. The Tribunal emphasized procedural propriety in disposing of appeals at the stay stage, ordering pre-deposit of specified amounts by certain appellants within 8 weeks to avoid dismissal of appeals. Case-Laws Customs Mon, 06 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121080