Necessity of investigation for system failure on mis-declaration of POS, MPOS devices and evasion of customs duty

Shri Chinta Haran Ojha Vs Principal Commissioner of Customs (CESTAT Delhi) Conclusion: Chief Commissioner of Customs was directed to consider whether it should be necessary to cause a vigilance enquiry on the system failure to determine how the consignments were cleared when there were so many mis-declaration in description as well as classification of the imported Point of Sale Devices (POS) and Mobile Point of Sale Devices (MPOS) and evasion of customs duty. Held: Assessee-importer namely M/s Pax Technologies were engaged in import of goods namely Point of Sale Devices (POS) and Mobile Point...