https://www.taxtmi.com/caselaws?id=111993 The case involved misdeclaration of imported goods by M/s. Wipro GE Medical Systems to gain duty concessions. Penalties were imposed on the CHA Company and its General Manager under Section 112(a)(ii) of the Customs Act. The application of Rule 2(a) of Interpretative Rules to determine eligibility for notification benefits was disputed. The role and liability of the CHA and its General Manager in the import process were examined, with the Commissioner imposing penalties based on their involvement in directing the supplier to misdeclare goods. Pending appeal disposal, the pre-deposit of penalties was waived for the applicants. en-us Fri, 11 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 11:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111993 The case involved misdeclaration of imported goods by M/s. Wipro GE Medical Systems to gain duty concessions. Penalties were imposed on the CHA Company and its General Manager under Section 112(a)(ii) of the Customs Act. The application of Rule 2(a) of Interpretative Rules to determine eligibility for notification benefits was disputed. The role and liability of the CHA and its General Manager in the import process were examined, with the Commissioner imposing penalties based on their involvement in directing the supplier to misdeclare goods. Pending appeal disposal, the pre-deposit of penalties was waived for the applicants. Case-Laws Customs Fri, 11 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111993