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.

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