2021 (8) TMI 1329

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..... ave heard Shri Faraz Anees, Learned Advocate for Mr. Rituraj Nanavati, Learned Counsel for the petitioner and Shri Devang Vyas, Learned ASG for the respondent-Union. 2. Admittedly, an appeal has been preferred by the petitioner against the order of the adjudicating authority imposing the penalty under various provisions of the Customs Act, 1962. The only issue is with regard to compulsory de .....

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..... impressed with the said arguments, inasmuch as, the findings recorded by the adjudicating authority is that the declaration made in the bill of entry of the goods was very different from the goods which actually arrived in the country. In fact, the goods declared were furniture, whereas the goods arrived under the consignment included counterfeit/duplicate products of branded items like cosmetics .....

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