https://www.taxtmi.com/caselaws?id=352552 The Tribunal upheld the decision of the lower authority in a customs case involving misdeclaration of goods. The appellant importer's argument that discrepancies were due to the foreign exporter was rejected. The Tribunal found the misdeclaration constituted "smuggled goods," leading to confiscation and upholding of the redemption fine and duty imposed. The appellant's challenge to the arbitrary valuation was dismissed, emphasizing the intentional concealment of goods' true nature. The appeal was denied, affirming the original order without changes. en-us Mon, 23 Oct 2017 00:00:00 +0530 Mon, 18 Dec 2017 08:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352552 The Tribunal upheld the decision of the lower authority in a customs case involving misdeclaration of goods. The appellant importer's argument that discrepancies were due to the foreign exporter was rejected. The Tribunal found the misdeclaration constituted "smuggled goods," leading to confiscation and upholding of the redemption fine and duty imposed. The appellant's challenge to the arbitrary valuation was dismissed, emphasizing the intentional concealment of goods' true nature. The appeal was denied, affirming the original order without changes. Case-Laws Customs Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352552