Confiscation of Imported Goods for Misdeclaration of Quantity and Value u/ss 111(l) and 111(m); Penalties Imposed.

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....Confiscation - redemption fine - penalty - Misdeclaration of quantity and value of imported goods - the goods were found to be in excess of the entry made i.e. the bill of entry and, therefore, they were liable to confiscation under section 111(l). The imported goods also did not correspond in value and, therefore, were also liable for confiscation under section 111(m). - AT....