CESTAT Upholds Penalty for Mis-declared Quantity of Imported LED Lights

Surendra Electricals Vs Principal Commissioner (CESTAT Delhi) M/s Surendra Electricals filed a bill of entry to clear imported LED lights, but upon examination, it was found that the quantity of goods was mis-declared. The Customs authorities re-assessed the bill of entry, imposed penalties, and allowed redemption of goods on payment of a fine. The appellant appealed to CESTAT Delhi challenging the penalties imposed. The appellant argued that the order was illegal, and the excess quantity was sent by the supplier’s mistake. They also claimed that there was no intention to mis-declare. Ho...