https://www.taxtmi.com/caselaws?id=170381 The appellant's argument for abatement of proceedings under Section 28(1A) was deemed lacking merit. The Tribunal upheld the reassessment and impositions under the Customs Act due to the misdeclaration of goods, dismissing the appeal in line with the majority decision. The Third Member concurred that Section 28(1A) was inapplicable as the reassessment occurred under Section 17, leading to the affirmation of the redemption fine and penalty imposition. en-us Wed, 11 Dec 2013 00:00:00 +0530 Wed, 20 May 2015 12:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170381 The appellant's argument for abatement of proceedings under Section 28(1A) was deemed lacking merit. The Tribunal upheld the reassessment and impositions under the Customs Act due to the misdeclaration of goods, dismissing the appeal in line with the majority decision. The Third Member concurred that Section 28(1A) was inapplicable as the reassessment occurred under Section 17, leading to the affirmation of the redemption fine and penalty imposition. Case-Laws Customs Wed, 11 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170381