Misdeclaration of Goods Leads to Penalty u/s 117 of Customs Act; No Bill of Entry Filed for 3 Months.

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....Levy of penalty u/s 117 of Customs Act - mis-declaration of quantity and description of goods in the Bills of lading - The goods were lying in the port after unloading by the shipping line for about three months, and neither the Appellant had filed any Bill of Entry nor had given any intimation of his decision to abandon the goods. It was only when physical examination was taken by opening the seal of container on 05.08.2014, the Customs department found regarding the misdeclaration, both as regards quantity and description. - The penalty under Section 117 of the Act is upheld - AT....