https://www.taxtmi.com/caselaws?id=205572 The court upheld the penalty imposed under Sec.112 (a) of the Customs Act, 1962, on the appellant for misdeclaration of the country of origin to evade duties. Despite the appellant's claim of innocence and arguments based on inconsistencies in statements of involved parties, the court found evidence of collusion with the importer and Customs House Agent, leading to tampering of the invoice and duty evasion. The court affirmed the Tribunal's findings, concluding that the appellant's complicity in the offense justified the penalty, ultimately dismissing the appeal for lack of substantial legal issues. en-us Thu, 23 Jun 2011 00:00:00 +0530 Fri, 24 Aug 2012 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205572 The court upheld the penalty imposed under Sec.112 (a) of the Customs Act, 1962, on the appellant for misdeclaration of the country of origin to evade duties. Despite the appellant's claim of innocence and arguments based on inconsistencies in statements of involved parties, the court found evidence of collusion with the importer and Customs House Agent, leading to tampering of the invoice and duty evasion. The court affirmed the Tribunal's findings, concluding that the appellant's complicity in the offense justified the penalty, ultimately dismissing the appeal for lack of substantial legal issues. Case-Laws Customs Thu, 23 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205572