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The case involves misdeclaration of imported goods as display cabinets instead of freezers. The appellant paid differential duty but later claimed it was under pressure for early release. The goods were found to be freezers, not display cabinets. No evidence was provided to refute misdeclaration. The appellant failed to provide manufacturer invoice. The appeal was dismissed due to lack of prosecution and presence of the appellant. The order was upheld by CESTAT, the Appellate Tribunal.
The case involves misdeclaration of imported goods as display cabinets instead of freezers. The appellant paid differential duty but later claimed it was under pressure for early release. The goods were found to be freezers, not display cabinets. No evidence was provided to refute misdeclaration. The appellant failed to provide manufacturer invoice. The appeal was dismissed due to lack of prosecution and presence of the appellant. The order was upheld by CESTAT, the Appellate Tribunal.
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