Chandna Impex Private Limited vs Commissioner of Customs (Supreme Court)

Chandna Imp ex Private Limited Vs Commissioner of Customs (SC)- Customs – Indirect Tax – Customs Act, 1962, ss. 2(34), 28AB, 111, 114 and 124 – Jurisdiction of DRI – Appeal u/s 130E – Undervaluation – Confiscation- Appellant was engaged in the business of import plywood, inlays, MDF laminated boards and veneer sheets etc. – In search operations, certain goods were seized from the premises of the appellant – A show cause notice was issued to the appellant by the DRI u/s. 124 of the Act alleging mis-declaration of quantity/ description and value ...