circular Trade.
14. The Hong Kong based firms had deliberately given false declaration, certifying the correctness of the details in the invoices used by them ... Giving false declaration or submitting false documents in the transaction of any Business relating to Customs is an offence
Commissioner Of Customs (Air) vs P.Sinnasamy on 23 August, 2016
Author: S.Manikumar
Bench
reported case, the court has held that even false declaration of goods and violation of the conditions would make the goods, fall within the ambit
orders, the raw materials were not used. This is nothing but false declaration made at the time of obtaining the Advance Licence. Having being caught
East West Freight Carriers Pvt. Ltd vs Mumbai on 13 March, 2012
IN THE CUSTOMS
entry there cannot be any violation of Section 111(m) , namely false declaration. No doubt both Shri Mondal and Shri Choubey took plea of Section
Customs Act, 1962 for falsification of Customs Documents and false declaration.
"36. Apart from the goods under seizure the evidence as discussed above could
Commissioner Of Customs (Air) vs P.Sinnasamy on 23 August, 2016
Author: S.Manikumar
Bench
inspection they found that he has chosen to give a false declaration.
Therefore, when the condition is violated the authorities definitely can have
the recourse
noticed.
10. The appellant further submits that there has been no false declaration on his part even with regard to the earlier imports made
