CESTAT Delhi Upheld Penalty for Smuggling Undeclared Memory Cards Concealed in Imports

Mahender Pal Singh Vs Commissioner of Customs (CESTAT Delhi)

The Customs Excise and Service Tax Appellate Tribunal, Delhi dismissed two appeals challenging an order that confirmed confiscation of goods, recovery of differential customs duty, and imposition of penalties under the Customs Act, 1962, in a case involving concealment of undeclared memory cards in an import consignment. Acting on specific intelligence, officers found that a consignment declared as “clips for multimedia card (metal parts)” imported by air from Hong Kong actually contained undeclared memory cards conce

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