Employee Penalized for Knowing Mis-Declared Goods Value; Tribunal Dismisses Appeal, Statement Retraction Doesn't Help Case.

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....Levy of penalty on employee of CHA - The appellant was aware of the mis-declaration of the value and the description of the goods of the consignments in question in this appeal as well as for the earlier consignments. Hence retraction of the statement would not improve the case of the appellant before this Tribunal - AT....