Levy of penalty - the appellant had attempted to import areca ...
Appellant's Misdeclaration of Areca Nuts as Betel Nuts to Evade Customs Duty Penalty Confirmed.
October 11, 2023
Case Laws Customs AT
Levy of penalty - the appellant had attempted to import areca nuts in guise of betel nut products by mis-declaring and mis-classifying under Chapter 21 so as to avail the benefit of 100% exemption of BCD and thereby evade payment of legitimate customs duty. - Levy of penalty confirmed - AT
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