Undervaluation of imported goods - MDF boards - large-scale ...

Case Laws Customs

August 29, 2023

Undervaluation of imported goods - MDF boards - large-scale evasion of customs duty - Section 14 of the Customs Act, 1962 - test report disclosed the samples which do not confirm to Grade I or Grade II - The goods are liable for confiscation and accordingly, the confiscation is upheld - Redemption allowed @10% of value plus penalty - AT

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Undervaluation of imported goods - MDF boards - large-scale ...

Case Laws Customs

August 29, 2023

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