https://www.taxtmi.com/caselaws?id=258353 The Court ruled in favor of the Revenue, setting aside the Tribunal's decision and restoring the Commissioner's order. It allowed the Civil Miscellaneous Appeal, with no costs incurred, based on the automatic imposition of penalties upon confiscation under the Customs Act and the clear evidence of misdeclaration by the importer, distinguishing this case from previous instances where penalties were waived due to lack of evidence. en-us Fri, 20 Mar 2015 00:00:00 +0530 Thu, 20 Aug 2015 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258353 The Court ruled in favor of the Revenue, setting aside the Tribunal's decision and restoring the Commissioner's order. It allowed the Civil Miscellaneous Appeal, with no costs incurred, based on the automatic imposition of penalties upon confiscation under the Customs Act and the clear evidence of misdeclaration by the importer, distinguishing this case from previous instances where penalties were waived due to lack of evidence. Case-Laws Customs Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258353