https://www.taxtmi.com/caselaws?id=111676 The case involved allegations of under-invoicing and misdeclaration of camera values leading to customs duty evasion. The Commissioner upheld the charges based on evidence from Hong Kong Customs and seized documents, imposing a demand for short-levied duty and penalties. The Tribunal found the under-valuation established and penalties justified. The appellants contested the evidence's validity, but the Tribunal confirmed the deliberate attempt to evade duty. The imposition of the redemption fine was set aside based on procedural grounds. The appeals were partly allowed, setting aside the redemption fine while confirming the impugned order. en-us Mon, 29 Mar 2004 00:00:00 +0530 Tue, 24 Apr 2012 16:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111676 The case involved allegations of under-invoicing and misdeclaration of camera values leading to customs duty evasion. The Commissioner upheld the charges based on evidence from Hong Kong Customs and seized documents, imposing a demand for short-levied duty and penalties. The Tribunal found the under-valuation established and penalties justified. The appellants contested the evidence's validity, but the Tribunal confirmed the deliberate attempt to evade duty. The imposition of the redemption fine was set aside based on procedural grounds. The appeals were partly allowed, setting aside the redemption fine while confirming the impugned order. Case-Laws Customs Mon, 29 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111676