https://www.taxtmi.com/caselaws?id=188989 The SC overturned the CEGAT's decision, reinstating the Commissioner's order. It found that respondent no.1 engaged in fraudulent acts and mis-declarations, confirming that duty was not paid on 25.2.1999. The SC upheld the demand for duty, confiscation of goods under Section 111(j), and penalties under Section 112(b). Appeals were allowed without costs. en-us Thu, 07 Oct 2004 00:00:00 +0530 Wed, 05 Jun 2024 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188989 The SC overturned the CEGAT's decision, reinstating the Commissioner's order. It found that respondent no.1 engaged in fraudulent acts and mis-declarations, confirming that duty was not paid on 25.2.1999. The SC upheld the demand for duty, confiscation of goods under Section 111(j), and penalties under Section 112(b). Appeals were allowed without costs. Case-Laws Indian Laws Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188989