https://www.taxtmi.com/caselaws?id=34525 Imported goods that failed to meet the advance licence specifications and were attempted to be removed from customs control before examination, using a forged gate pass, were treated as misdeclared and liable to confiscation. The duty demand was maintained because the goods were found non-conforming and the clandestine clearance attempt supported liability. The redemption fine and personal penalties, however, were considered excessive on the facts and were reduced, while the adverse findings on confiscation and duty remained intact. en-us Wed, 03 Dec 2008 00:00:00 +0530 Mon, 07 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34525 Imported goods that failed to meet the advance licence specifications and were attempted to be removed from customs control before examination, using a forged gate pass, were treated as misdeclared and liable to confiscation. The duty demand was maintained because the goods were found non-conforming and the clandestine clearance attempt supported liability. The redemption fine and personal penalties, however, were considered excessive on the facts and were reduced, while the adverse findings on confiscation and duty remained intact. Case-Laws Customs Wed, 03 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34525