CESTAT Orders Revised Duty Assessment for Customs Evasion via Fake Invoices

Nitin Khandelwal Vs Principal Commissioner (CESTAT Delhi)

Conclusion: CESTAT ordered revised customs duty assessment in a case of customs duty evasion involving the undervaluation of imported goods through the use of fake invoices. The values found in the excel sheet must be considered as a CIF values instead of FOB va

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