Levy of penalty and Revocation of Courier license - Allegation...

Levy of penalty and Revocation of Courier license - Allegation of abetting in mis-declaration of value of imported goods - Importation of mobile parts - The Tribunal found that proceedings under Section 28(6)(i) of the Customs Act were conclusive, as duty and penalties had been paid, barring further action against the importer and related parties. - The Tribunal found that while there were regulatory violations, they were minor and didn't warrant severe penalties. It concluded by partially allowing the appeal, setting aside certain penalties and reducing others.

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