Case Law Details
Case Name : M/s KVS Cargo Vs. Commissioner of Customs (Gen) (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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M/s KVS Cargo Vs. Commissioner of Customs (Gen) (CESTAT Delhi)
During the course of investigation, statements of both S/Shri Dinesh and Vinod Kumar have been recorded more than once. Both the persons have admitted the fact that Shri Vinod Kumar is the owner of the imported goods but Shri Dinesh was shown as proprietor of M/s Shiva Enterprises. Regarding the CB, Shri Vinod Kumar has been changing his stand as to whether the CB was aware of the mis-declaration in the
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