CESTAT Quashes Confiscation & Penalty on Imported Computer Cabinets due to No Misdeclaration

Daya Exports Vs Commissioner of Customs (Pre.) (CESTAT Allahabad) In this case before the Customs Excise and Service Tax Appellate Tribunal Allahabad, the appellant challenged an order confirming confiscation, re-determination of value, and imposition of penalty on imported computer cabinet cases. The appellant had imported 4,320 units, but on examination, 4,431 units were found, resulting in an excess of 111 pieces. The department alleged mis-declaration of quantity and undervaluation, relying on a Chartered Engineer’s report which described the goods as old and used computer cabinet cases ...