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Customs Adjudication Set Aside for Improper Valuation and Confiscation
Case Law Details
- Case Name
- Epsilon Eye Care Pvt Ltd Vs Commissioner of Customs (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Epsilon Eye Care Pvt Ltd Vs Commissioner of Customs (CESTAT Mumbai)
The appeals in question arise from a common adjudication order of the Commissioner of Customs (Airport Special Cargo), Mumbai, concerning the import of intraocular lenses (IOLs) by post, involving M/s Epsilon Eye Care Pvt Ltd and its Director, Shri Shyam Anand. The adjudication addressed both live and past consignments, with allegations of undervaluation, misdeclaration, and non-compliance with licensing requirements under the Customs Act, 1962. The adjudicating authority ordered recovery of differential duty ...
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