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CESTAT upheld reasonable penalties imposed for mis-declaration on Importer
Case Law Details
- Case Name
- Aestrik Techno-Signs Vs The 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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Aestrik Techno-Signs Vs The Commissioner of Customs (CESTAT Delhi)
The goods were imported declaring a certain value which was doubted by the officers and so the goods were opened and examined. After opening and examining and comparing the goods with the value of corresponding goods in contemporaneous imports the officer founds that the goods were mis-declared in terms of value. Therefore, he sought to reassess the duty. Section 17 (5) of the Customs Act requires the officer to pass a speaking order in case of reassessment unless the importer accepts the reassessment in writing. In this case, ...
