https://www.taxtmi.com/caselaws?id=152251 Non-inclusion of one invoice in the bill of entry was treated as an inadvertent omission, not a deliberate misdeclaration of value. As the declared value was not shown to be incorrect for the invoice originally included, the facts did not establish the ingredients for confiscation or penalty. Section 111(m) was therefore held not to be violated, and the confiscation and penalty were set aside in favour of the assessee. en-us Mon, 07 Sep 2009 00:00:00 +0530 Thu, 27 Jun 2013 17:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152251 Non-inclusion of one invoice in the bill of entry was treated as an inadvertent omission, not a deliberate misdeclaration of value. As the declared value was not shown to be incorrect for the invoice originally included, the facts did not establish the ingredients for confiscation or penalty. Section 111(m) was therefore held not to be violated, and the confiscation and penalty were set aside in favour of the assessee. Case-Laws Customs Mon, 07 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152251