https://www.taxtmi.com/caselaws?id=47053 A customs declaration falsely stating that funds were available to support a cheque tendered for duty payment was treated as fraud, because the importer knew the cheque would not be honoured and had taken steps to prevent dishonour. In that situation, the cheque could not be treated as effective payment on the date of tender so as to defeat the enhanced duty rate. The fraudulent declaration also prevented any relation-back of payment for warehousing purposes. Once fraud and wilful misdeclaration were established, confiscation of the imported goods and the connected penalties were sustainable. en-us Thu, 07 Oct 2004 00:00:00 +0530 Tue, 23 Sep 2025 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47053 A customs declaration falsely stating that funds were available to support a cheque tendered for duty payment was treated as fraud, because the importer knew the cheque would not be honoured and had taken steps to prevent dishonour. In that situation, the cheque could not be treated as effective payment on the date of tender so as to defeat the enhanced duty rate. The fraudulent declaration also prevented any relation-back of payment for warehousing purposes. Once fraud and wilful misdeclaration were established, confiscation of the imported goods and the connected penalties were sustainable. Case-Laws Customs Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47053