https://www.taxtmi.com/caselaws?id=361437 The Tribunal upheld the rejection of the declared value of imported goods, imposition of fines, duty demand, and penalty under Section 114A of the Customs Act. The appellant's plea of lack of awareness regarding the goods was dismissed, and the misdeclaration was deemed intentional, justifying an extended period for limitation. Confiscation was limited to physically available goods, and a lack of samples led to a revision in the demand and fine. The order was set aside for redetermination due to insufficient findings on the penalty, emphasizing the necessity for a thorough reassessment. en-us Tue, 22 May 2018 00:00:00 +0530 Thu, 07 Jun 2018 08:29:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361437 The Tribunal upheld the rejection of the declared value of imported goods, imposition of fines, duty demand, and penalty under Section 114A of the Customs Act. The appellant's plea of lack of awareness regarding the goods was dismissed, and the misdeclaration was deemed intentional, justifying an extended period for limitation. Confiscation was limited to physically available goods, and a lack of samples led to a revision in the demand and fine. The order was set aside for redetermination due to insufficient findings on the penalty, emphasizing the necessity for a thorough reassessment. Case-Laws Customs Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361437