Penalty imposed u/s 112a(ii) of Customs Act for smuggling...

Penalty imposed u/s 112a(ii) of Customs Act for smuggling through mis-declaration and undervaluation. Extent of duty evasion uncertain but forensic evidence established undervaluation scale for past and current imports, benefiting importers and defrauding government dues. Appellants failed to justify penalty waiver. Digital mapping and forensic examination exposed racket. Considering facts, appellants' failure to discharge obligations, filing Bill of Entry based on unsigned invoices, penalty of Rs.4 lakh on company and Rs.1 lakh on individual upheld u/s 112(ii). Appeal disposed.