https://www.taxtmi.com/caselaws?id=251947 The Revenue successfully appealed against the dropping of proceedings by the Commissioner (Appeals) in a case involving mis-declaration, undervaluation, and importation in the name of a non-existent partnership firm. The court found that the imported goods were fraudulently misdeclared to smuggle items without paying customs duty, leading to the confiscation of the goods. Despite attempts to cooperate, the goods were rightfully confiscated due to mis-declaration and smuggling activities, with the judgment affirming absolute confiscation without penalties on the deceased partners. The decision highlighted the lack of cooperation from respondents and upheld the appeal, ordering the confiscation of goods due to the fraudulent activities. en-us Thu, 21 Aug 2014 00:00:00 +0530 Mon, 06 Oct 2014 09:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251947 The Revenue successfully appealed against the dropping of proceedings by the Commissioner (Appeals) in a case involving mis-declaration, undervaluation, and importation in the name of a non-existent partnership firm. The court found that the imported goods were fraudulently misdeclared to smuggle items without paying customs duty, leading to the confiscation of the goods. Despite attempts to cooperate, the goods were rightfully confiscated due to mis-declaration and smuggling activities, with the judgment affirming absolute confiscation without penalties on the deceased partners. The decision highlighted the lack of cooperation from respondents and upheld the appeal, ordering the confiscation of goods due to the fraudulent activities. Case-Laws Customs Thu, 21 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251947