https://www.taxtmi.com/caselaws?id=269693 Deliberate misdeclaration of imported goods as baby diapers was found where branded diapers were concealed with cosmetics and toiletry preparations behind them, and the customs duty demand was upheld. The Tribunal accepted that the import was made in the name of the proprietorship concern and rejected the claim that the proprietor was only nominally connected; the penalty on the proprietor was therefore sustained. On the other appellants, the record showed involvement in planning and financing the import, and the foreign supplier had supplied goods described as diapers while concealing other items, so the penalties against both were also upheld. en-us Thu, 03 Dec 2015 00:00:00 +0530 Fri, 18 Dec 2015 20:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269693 Deliberate misdeclaration of imported goods as baby diapers was found where branded diapers were concealed with cosmetics and toiletry preparations behind them, and the customs duty demand was upheld. The Tribunal accepted that the import was made in the name of the proprietorship concern and rejected the claim that the proprietor was only nominally connected; the penalty on the proprietor was therefore sustained. On the other appellants, the record showed involvement in planning and financing the import, and the foreign supplier had supplied goods described as diapers while concealing other items, so the penalties against both were also upheld. Case-Laws Customs Thu, 03 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269693