Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 114A Customs Act | Confiscation of Undeclared Goods Presumes Deliberate Suppression, Mandates Penalty : CESTAT
CESTAT rules that confiscation under Section 111 of the Customs Act conclusively proves deliberate suppression, making penalty under Section 114A mandatory. The Tribunal upheld duty evasion of Rs. 17.6 lakh, reinforcing strict compliance for import declarations and penal consequences for misdeclaration.