TMI BlogLevy of Penalty u/s 112 (a) and (b) and 114AA of the Customs Act, 1962 - Abetment in mis-declaration of...Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs Act, 1962 - Abetment in mis-declaration of goods and evasion of duty - The appellants were accused of being involved in a scheme using dummy Import Export Codes (IECs) - The tribunal confirmed that three shipments declared as sunglasses or packing materials were actually high-value branded garments. This misdeclaration led to significant undervaluation, affecting the customs duty applicable. - One appellant was documented to have coordinated the logistics of the misdeclared imports, including providing details to customs agents. This was established through corroborated statements and WhatsApp messages, which showed coordination with a known associate and various import/export det..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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