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 values in the absence of any evidence to support that they were FOB values. Consequently, the assessable value and duty must be re­determined. The goods were correctly held to be liable for confiscation under section 111(m) but were not actually confi

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