https://www.taxtmi.com/caselaws?id=790031 Penalty under Sections 112(a) and 114AA of the Customs Act was upheld where imported goods were found misdeclared and the plea of wrong shipment for warehousing and re-export was not supported by reliable records. The Bill of Entry was treated as a clearance filing, the alleged recall letter and assertion that the goods were not ordered were not proved, and the appellant's statement that the examined goods differed from the declaration and were counterfeit was treated as an unretracted admission. Cross-examination of others did not displace that admission, and intentional misdeclaration to evade duty was sustained. en-us Thu, 16 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790031 Penalty under Sections 112(a) and 114AA of the Customs Act was upheld where imported goods were found misdeclared and the plea of wrong shipment for warehousing and re-export was not supported by reliable records. The Bill of Entry was treated as a clearance filing, the alleged recall letter and assertion that the goods were not ordered were not proved, and the appellant's statement that the examined goods differed from the declaration and were counterfeit was treated as an unretracted admission. Cross-examination of others did not displace that admission, and intentional misdeclaration to evade duty was sustained. Case-Laws Customs Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790031