https://www.taxtmi.com/caselaws?id=183411 The Tribunal upheld the seizure of mis-declared and undervalued imported goods, confirming a redemption fine of Rs. 2.75 lakhs and a penalty of Rs. 1.2 lakhs under the Customs Act, 1962. Despite the appellant's argument regarding post-import regulations, the Tribunal emphasized the seriousness of mis-declaration and smuggling, affirming the Commissioner's decision. The appeal was rejected, citing established legal principles that fraud supersedes technicalities, resulting in the dismissal of the appeal. en-us Tue, 09 Dec 2014 00:00:00 +0530 Wed, 08 Jun 2016 17:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183411 The Tribunal upheld the seizure of mis-declared and undervalued imported goods, confirming a redemption fine of Rs. 2.75 lakhs and a penalty of Rs. 1.2 lakhs under the Customs Act, 1962. Despite the appellant's argument regarding post-import regulations, the Tribunal emphasized the seriousness of mis-declaration and smuggling, affirming the Commissioner's decision. The appeal was rejected, citing established legal principles that fraud supersedes technicalities, resulting in the dismissal of the appeal. Case-Laws Customs Tue, 09 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183411