Misdeclaration in Bills of Entry doesn't make goods 'prohibited' for penalties u/s 112; max fine is Rs. 5000.

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....Misdeclaration of imported goods - the goods in question cannot be termed as ‘prohibited goods’ merely for misdeclaration in the Bills of Entry, for the purpose of imposing penalty u/s 112 - the Customs Duty sought to be evaded is nowhere quantified - Maximum penalty is ₹ 5000....