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2015 (12) TMI 997 - AT - CustomsDuty demand - Misdeclaration of goods - Imposition of interest and penalty - Held that:- There is no dispute that the mis-declared goods have been imported under the name of the proprietorship firm of Shri Bipin J Shah. He has also filed Bill of Entry and pre-deposited ₹ 25 lacs towards differential duty for all the 11 consignments of the impugned goods during investigation. Therefore, we find that Shri Bipin J Shah cannot escape from the mischief of importation of mis-declared goods. Therefore, the duty of ₹ 17,51,707/- demanded from his proprietorship firm, under the impugned Order in Original, alongwith interest as applicable, is upheld. Penalty on co-appellants are upheld - Decided against Assessee.
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