https://www.scconline.com/blog/post/2021/12/23/cestat-suppression-of-facts-in-the-nature-of-undeclared-goods-and-misdeclared-good-resulting-in-confiscation-made-under-s-28-4-held-to-be-valid-and-proper/
CESTAT | Suppression of facts in the nature of ‘undeclared goods’ and ‘misdeclared good’ resulting in confiscation made under S. 28 (4), held to be valid and proper