https://www.taxtmi.com/caselaws?id=46791 The court upheld the Settlement Commission's order, ruling that the petitioners were not entitled to the benefit of Exemption Notification No. 291/84-Cus. The court found that the petitioners fraudulently obtained duty-free clearance by falsely declaring the imported goods were for the Indian Navy when they were for the Indian Coast Guard. Additionally, the court held that customs duty was recoverable with interest at 10% per annum from the date of removal of the goods due to improper clearance based on false declarations. The writ petition was dismissed, and costs were awarded against the petitioners. en-us Mon, 28 Jul 2003 00:00:00 +0530 Sat, 24 Jul 2010 09:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46791 The court upheld the Settlement Commission's order, ruling that the petitioners were not entitled to the benefit of Exemption Notification No. 291/84-Cus. The court found that the petitioners fraudulently obtained duty-free clearance by falsely declaring the imported goods were for the Indian Navy when they were for the Indian Coast Guard. Additionally, the court held that customs duty was recoverable with interest at 10% per annum from the date of removal of the goods due to improper clearance based on false declarations. The writ petition was dismissed, and costs were awarded against the petitioners. Case-Laws Customs Mon, 28 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46791