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M/s. B. Vaidyanathan Versus Commissioner of Customs (Airport) , Chennai

2016 (9) TMI 73 - CESTAT CHENNAI

Imposition of penalty – lenient consideration on the quantum of penalty – IE code – mis-declared imports – rejection of declared value – Held that: - racket of smugglers abused the IE code granted by DGFT and also mis-declared the goods and upon dete .....

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iment of the customs – no grant of relief – appeal rejected – decided against appellant. - Appeal No. C/40430 & 40431/2013 - Final Order Nos. 41283-41284 / 2016 - Dated:- 25-7-2016 - Shri D.N. Panda, Judicial Member Shri B. Dhanasekaran, Advocate for .....

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o lend his IE Code for all mis-declared imports which has caused huge damage to Revenue. The declared values were rejected and the goods were confiscated, importers vanished and they did not come forward to take clearance of the goods. Even those imp .....

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