https://www.taxtmi.com/caselaws?id=214907 The Tribunal set aside the lower authority's decision and allowed the appeal, providing consequential relief to the appellant. The judgment emphasizes the importance of proactive disclosure by importers and the need for authorities to consider the context before imposing penalties or confiscation in cases of mis-declaration of imported goods. en-us Fri, 01 Jun 2012 00:00:00 +0530 Sat, 04 Jan 2014 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214907 The Tribunal set aside the lower authority's decision and allowed the appeal, providing consequential relief to the appellant. The judgment emphasizes the importance of proactive disclosure by importers and the need for authorities to consider the context before imposing penalties or confiscation in cases of mis-declaration of imported goods. Case-Laws Customs Fri, 01 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214907