https://www.taxtmi.com/caselaws?id=46141 Intentional misdeclaration of the nature of goods in bills of entry can justify penalty under Section 112A of the Customs Act where the record shows deliberate concealment of the correct description and classification. The Supreme Court noted that the appellant had instructed the supplier not to reflect the true description and classification in the proforma invoice, supporting a finding of intentional misdeclaration. On that factual basis, the Tribunal's penalty order was held to be warranted and the challenge failed. en-us Wed, 31 Oct 2001 00:00:00 +0530 Fri, 16 Jul 2010 10:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46141 Intentional misdeclaration of the nature of goods in bills of entry can justify penalty under Section 112A of the Customs Act where the record shows deliberate concealment of the correct description and classification. The Supreme Court noted that the appellant had instructed the supplier not to reflect the true description and classification in the proforma invoice, supporting a finding of intentional misdeclaration. On that factual basis, the Tribunal's penalty order was held to be warranted and the challenge failed. Case-Laws Customs Wed, 31 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46141