https://www.taxtmi.com/caselaws?id=345522 The High Court upheld the decision of the CESTAT in a customs duty evasion case. The appellant's false declaration regarding the origin of imported goods, despite rectification post-discovery of fraud, led to duty demand confirmation and penalty imposition under Section 114A of the Customs Act, 1962. The court found the appellant's actions to be intentional, given prior intelligence on the fraudulent activities, resulting in the dismissal of the appeal. The judgment underscores the significance of truthful customs declarations and the repercussions of misrepresentation, even if corrected after the fact. en-us Thu, 06 Jul 2017 00:00:00 +0530 Wed, 27 Dec 2017 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345522 The High Court upheld the decision of the CESTAT in a customs duty evasion case. The appellant's false declaration regarding the origin of imported goods, despite rectification post-discovery of fraud, led to duty demand confirmation and penalty imposition under Section 114A of the Customs Act, 1962. The court found the appellant's actions to be intentional, given prior intelligence on the fraudulent activities, resulting in the dismissal of the appeal. The judgment underscores the significance of truthful customs declarations and the repercussions of misrepresentation, even if corrected after the fact. Case-Laws Customs Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345522