https://www.taxtmi.com/caselaws?id=49212 The respondent was found liable for penalty under Section 112(a) of the Customs Act for failing to properly examine goods, allowing clearance with ante-dated entries, and showing a possible interest in misdeclaration. The appellate authority's decision to exonerate the respondent was deemed unjustified as the records indicated no misdeclaration by the passenger. The Revision Application succeeded, and the penalty was imposed on the respondent. en-us Mon, 04 Jan 1999 00:00:00 +0530 Thu, 12 Aug 2010 15:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49212 The respondent was found liable for penalty under Section 112(a) of the Customs Act for failing to properly examine goods, allowing clearance with ante-dated entries, and showing a possible interest in misdeclaration. The appellate authority's decision to exonerate the respondent was deemed unjustified as the records indicated no misdeclaration by the passenger. The Revision Application succeeded, and the penalty was imposed on the respondent. Case-Laws Customs Mon, 04 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49212