Imposition of Penalty - Once the value has been found misdeclared the goods become liable for...

Imposition of Penalty - Once the value has been found misdeclared the goods become liable for confiscation under Section 111(m) of the Customs Act, 1962 and the person misdeclaring or abetting in such misdeclaration is liable to penalty u/s 112(a). .....

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