CESTAT Upholds Duty Demand for Admitted Misdeclaration of Imported Baby Garments

Anand Impex Vs Commissioner of Customs (Preventive) (CESTAT Delhi) The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi concerned the challenge to an Order-in-Appeal confirming reassessment of imported goods, demand of differential duty, confiscation under Sections 111(l) and 111(m), and imposition of penalty under Section 114A of the Customs Act, 1962. The appellant had imported various baby products through a Bill of Entry dated 10.08.2019, declaring specific quantities, classifications, and values. Based on intelligence regarding mis-declaration of value ...