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Customs - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Hawala transactions - valuation of imported goods - The offence ...

Case Laws     Customs

October 29, 2022

Hawala transactions - valuation of imported goods - The offence committed by the appellant has not been rebutted by the appellant in many words. Moreover, the under valuation has been clearly established on the basis of the statements given by various persons, which were never retracted. The transaction of the deferential value due to under valuation made by hawala has also been proved by the Revenue - there are no reason to interfere in the impugned order - AT

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