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

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