Customs Adjudication Set Aside for Improper Valuation and Confiscation

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 totaling ₹1,69,...