https://www.taxtmi.com/caselaws?id=286428 The Commissioner of Customs (Appeals) upheld the Original Authority's decision to confiscate the goods under Sections 111(l) and 111(m) of the Customs Act, 1962, due to undeclared consumer goods found in the import consignment. However, the penalty imposed under Section 112(a) for misdeclaration was set aside as there was no evidence of intent to evade customs duty by the appellant. The appeal by M/s. Dhruv Trading was disposed of with the goods being confiscated and the penalty being overturned. en-us Fri, 02 Nov 2018 00:00:00 +0530 Wed, 26 Feb 2020 10:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286428 The Commissioner of Customs (Appeals) upheld the Original Authority's decision to confiscate the goods under Sections 111(l) and 111(m) of the Customs Act, 1962, due to undeclared consumer goods found in the import consignment. However, the penalty imposed under Section 112(a) for misdeclaration was set aside as there was no evidence of intent to evade customs duty by the appellant. The appeal by M/s. Dhruv Trading was disposed of with the goods being confiscated and the penalty being overturned. Case-Laws Customs Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286428