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Necessity of investigation for system failure on mis-declaration of POS, MPOS devices and evasion of customs duty
Case Law Details
- Case Name
- Shri Chinta Haran Ojha Vs Principal Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Shri Chinta Haran Ojha Vs Principal Commissioner of Customs (CESTAT Delhi)
Conclusion: Chief Commissioner of Customs was directed to consider whether it should be necessary to cause a vigilance enquiry on the system failure to determine how the consignments were cleared when there were so many mis-declaration in description as well as classification of the imported Point of Sale Devices (POS) and Mobile Point of Sale Devices (MPOS) and evasion of customs duty.
Held: Assessee-importer namely M/s Pax Technologies were engaged in import of goods namely Point of Sale Devices (POS) and Mobile Point...
