Legality of Value Enhancement for the import of goods on the basis of allegation of Under-invoicing - Navigating Legal Nuances

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..... (Adjudication-1), Mumbai. Key Issues: Legality of Value Enhancement and Penalties : The primary issue was whether the CESTAT was justified in holding that the enhancement of the value of the imported goods and the penalties imposed by the Commissioner of Customs on M/s Ganpati Overseas were not sustainable​​. Under-Invoicing Allegations : The Customs Departmen .....

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..... ions, being unattested photocopies, were unreliable. Moreover, the foreign supplier rectified the initial declarations, thus invalidating the department's basis for enhancement​​. Statements under Duress : The Court agreed with CESTAT that the statements of the Key persons (third parties), recorded under Section 108 of the Customs Act , were retracted and hence not who .....

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..... resented by the respondents / importer, which showed comparable prices for contemporaneous imports by other companies. This dismissal was deemed unjustified as the department failed to provide contrary evidence​​. Implications: Adherence to Judicial Principles in Customs Proceedings : The case underscores the importance of judicial principles and natural justice in custo .....

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