Importer Penalized u/s 112(a) of Customs Act, 1962 for Mis-Declaration; Goods Confiscated Without Redemption Option.

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....Penalty u/s 112(a) of the CA, 1962 - Mis-declaration of goods - The goods stand absolutely confiscated without giving an option for redemption - The importer seems to have accepted this and forfeited this consignment. - However for the offence of misdeclaration, the importer will be liable for penalty u/s 112(a) of the CA, 1962. - AT....