Section 138C Certificate Not Mandatory if Electronic Documents Admitted in Section 108 Statements

Combine Trading Company Vs Principal Commissioner of Customs (CESTAT Delhi) Two separate appeals filed by M/s. Combine Trading Co. and Shri Jaspreet Singh challenging an order confirming the rejection of self-assessed transaction values, re-determination of customs duty, and imposition of penalties have been dismissed. The case involves allegations of mis-declaration and undervaluation of imported “Automotive Safety Glass” windshields and PU Sealant, leading to significant evasion of customs duty. Background of the Case The investigation was initiated by SIIB-Import ICD, TKD, follo...