Section 108 Customs Act Statements Admissible in Court: CESTAT

GND Cargo Movers Vs Commissioner of Customs (CESTAT Delhi) The case of GND Cargo Movers versus the Commissioner of Customs pertains to the revocation of GND Cargo Movers’ Customs Broker Licence and forfeiture of their security deposit. The underlying issue revolves around alleged violations of Customs regulations, particularly regarding misdeclaration, under-valuation, and non-compliance with procedural requirements in an import consignment handled by GND Cargo Movers. Allegations and Findings: GND Cargo Movers was accused of misdeclaration and under-valuation in an import consignment f...