2024 (1) TMI 686 - SCH - Customs

Levy of penalty under Section 112(a) of the Customs Act, 1962 - Import confectionary items - Evasion of customs duty by under-invoicing the goods and mis-declaring the transaction value and the retail sales price - it was held by High Court that The learned Tribunal has rightly rejected the said contention on the ground that the show cause notice issued to the appellant was not under Section 28(4) of the Customs Act - HELD THAT - The impugned judgment and order passed by the High Court, need not be interfered with - Hence, the Special Leave Petition is dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition and did not interfere with the impugned judgment and order passed by the High Court. Delay was condoned, and pending applications were disposed of.