https://www.taxtmi.com/caselaws?id=46008 The court dismissed the application, affirming that Section 111(m) of the Customs Act applies broadly to any goods that do not correspond in respect of value or other particulars with the entry made under the Act, and is not limited to dutiable goods. The court found the lower courts acted within their jurisdiction and upheld the penalties imposed. en-us Mon, 21 May 2001 00:00:00 +0530 Thu, 15 Jul 2010 11:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46008 The court dismissed the application, affirming that Section 111(m) of the Customs Act applies broadly to any goods that do not correspond in respect of value or other particulars with the entry made under the Act, and is not limited to dutiable goods. The court found the lower courts acted within their jurisdiction and upheld the penalties imposed. Case-Laws Customs Mon, 21 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46008