https://www.taxtmi.com/caselaws?id=125188 The Tribunal upheld the duty payment on a higher value, confiscation of goods under Section 111(m), and imposed a fine and penalty on the appellant for mis-declaration of imported goods. They reduced the redemption fine and penalty amounts, emphasizing the responsibility of high sea buyers to correctly declare goods under the Customs Act. The appeal was disposed of with adjustments to the fines and penalties imposed. en-us Tue, 02 Sep 2008 00:00:00 +0530 Sat, 20 Oct 2012 13:47:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125188 The Tribunal upheld the duty payment on a higher value, confiscation of goods under Section 111(m), and imposed a fine and penalty on the appellant for mis-declaration of imported goods. They reduced the redemption fine and penalty amounts, emphasizing the responsibility of high sea buyers to correctly declare goods under the Customs Act. The appeal was disposed of with adjustments to the fines and penalties imposed. Case-Laws Customs Tue, 02 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125188