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of CESTAT upheld duty demands against the appellant for intentional undervaluation of transaction and retail sale prices. The tribunal found deliberate evasion of basic customs duty through submission of fraudulent invoices with artificially lowered values. Evidence from overseas investigations confirmed the appellant obtained two sets of invoices - one for actual transaction and another for customs purposes. The tribunal validated the department's findings of mis-declaration, confirmed the duty demand, upheld goods confiscation under section 111 of Customs Act, and imposed penalties under sections 114A and 112. All appellant appeals were consequently dismissed.
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