https://www.taxtmi.com/caselaws?id=258354 The High Court upheld the confiscation of imported goods under Sections 111(f) and 111(i) of the Customs Act, 1962, and the imposition of a penalty of Rs. 10,00,000/- under Section 112(a) on the importer. The Court found that the importer's intentional misdeclaration to evade duty, evidenced by discrepancies in the quantity and weight of the goods, along with failure to file the Bill of Entry, justified the confiscation and penalty. The Tribunal's order was set aside, and the Adjudicating Authority's decision was restored in favor of the Revenue. en-us Thu, 26 Feb 2015 00:00:00 +0530 Fri, 08 Jan 2016 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258354 The High Court upheld the confiscation of imported goods under Sections 111(f) and 111(i) of the Customs Act, 1962, and the imposition of a penalty of Rs. 10,00,000/- under Section 112(a) on the importer. The Court found that the importer's intentional misdeclaration to evade duty, evidenced by discrepancies in the quantity and weight of the goods, along with failure to file the Bill of Entry, justified the confiscation and penalty. The Tribunal's order was set aside, and the Adjudicating Authority's decision was restored in favor of the Revenue. Case-Laws Customs Thu, 26 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258354