https://www.taxtmi.com/caselaws?id=440694 The Tribunal upheld the re-assessment, confiscation of goods, and penalties imposed by the Additional Commissioner and affirmed by the Commissioner (Appeals). The penalties under Sections 112(a)(ii) and 114AA of the Customs Act were deemed valid due to intentional mis-declaration. The redemption fine under Section 125(1) was considered appropriate, and the confiscation of goods under Sections 111(l) and 111(m) was upheld. The appeal was dismissed, and the impugned order was upheld as correct and proper. en-us Mon, 24 Jul 2023 00:00:00 +0530 Tue, 25 Jul 2023 08:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440694 The Tribunal upheld the re-assessment, confiscation of goods, and penalties imposed by the Additional Commissioner and affirmed by the Commissioner (Appeals). The penalties under Sections 112(a)(ii) and 114AA of the Customs Act were deemed valid due to intentional mis-declaration. The redemption fine under Section 125(1) was considered appropriate, and the confiscation of goods under Sections 111(l) and 111(m) was upheld. The appeal was dismissed, and the impugned order was upheld as correct and proper. Case-Laws Customs Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440694