2014 (12) TMI 149 - SCH - Customs

Imposition of penalty - Misdeclaration of goods - Abetment in pilferage Valuation of the goods - Retraction of statement u/s 108 of the Customs Act Condonation of Delay Hospitalisation after bail Conduct of Accused - Supreme Court dismissed the appeal filed by the assessee against the decision of High Court 2014 (4) TMI 803 - KERALA HIGH COURT wherein Court held that Commissioner was justified in opining that retraction was an afterthought and he did not make use of the earliest opportunity to do so when he was produced before the Magistrate concerned .

Summary

The Supreme Court of India dismissed the Special Leave Petition in the case, as per the order by Justices R.M. Lodha, Madan B. Lokur, and Mr. Kurian Joseph. The citation for the judgment is 2014 (12) TMI 149 - SC Order.