https://www.taxtmi.com/caselaws?id=50094 The Tribunal upheld the Commissioner's order for the confiscation of readymade garments and used clothing due to misdeclaration and import without a specific license. The appellants' challenge to the valuation of goods was rejected as they had accepted and paid duty on the loaded value without protest. The redemption fine and penalty imposed on the appellants were upheld, considering their intentional misdeclaration and attempt to evade customs duty. The Tribunal deemed the appellants' conduct as deliberate and fraudulent, denying any leniency and upholding all penalties imposed. en-us Tue, 14 Nov 2000 00:00:00 +0530 Thu, 19 Aug 2010 17:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50094 The Tribunal upheld the Commissioner's order for the confiscation of readymade garments and used clothing due to misdeclaration and import without a specific license. The appellants' challenge to the valuation of goods was rejected as they had accepted and paid duty on the loaded value without protest. The redemption fine and penalty imposed on the appellants were upheld, considering their intentional misdeclaration and attempt to evade customs duty. The Tribunal deemed the appellants' conduct as deliberate and fraudulent, denying any leniency and upholding all penalties imposed. Case-Laws Customs Tue, 14 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50094