2009 (9) TMI 808 - AT - Customs

Summary

The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellants in a case involving misdeclaration of value on a bill of entry for goods declared as "Lubricomp." The tribunal found that the omission of a second invoice was due to inadvertent mistake and did not warrant confiscation or penalty under Section 111(m). The impugned order was set aside, and the appeals were allowed with consequential relief for the appellants.