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Customs - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Mis-declaration of goods - under-valuation of goods - fraudulent ...


Court Confirms Levy Against Appellant for Mis-declaration and Under-valuation in Fraudulent Land Rover Import Case.

March 17, 2022

Case Laws     Customs     AT

Mis-declaration of goods - under-valuation of goods - fraudulent import of the Land Rover - The retracted statement is held to be an afterthought to manipulate evidence. There is no other evidence on record to prove the appellant’s innocence as far as the knowledge of fraudulent import - Levy confirmed - AT

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