Penalty would be applicable for Illegal Undervaluation of Imported Goods: CESTAT

John Miranda Vs  Commissioner of Customs (CESTAT Kolkata)

Conclusion: In present facts of the case, demand of Custom duty was dropped as Bill of Entries were in the name of some different entities but the penalties were confirmed as the Appellant were actively involved in import of the goods and undervalued the same.

Facts: In present facts of the case, an Intelligence was gathered by DRI, Ahmedabad, indicated that th

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