https://www.taxtmi.com/caselaws?id=126349 The Commission accepted higher duty liability for four cases but rejected reduced duty liability for the fifth case. Provisional release of seized goods was denied due to ongoing investigations. Duty liabilities were determined based on under-invoicing and market survey. Goods were liable to confiscation but granted immunity from fines. Penalties were imposed with some mitigation for cooperation. Immunity from prosecution under the Customs Act was granted, subject to the validity of facts presented. Duty liabilities were settled, penalties imposed, and immunity from prosecution granted, resolving the settlement applications. en-us Wed, 29 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 17:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126349 The Commission accepted higher duty liability for four cases but rejected reduced duty liability for the fifth case. Provisional release of seized goods was denied due to ongoing investigations. Duty liabilities were determined based on under-invoicing and market survey. Goods were liable to confiscation but granted immunity from fines. Penalties were imposed with some mitigation for cooperation. Immunity from prosecution under the Customs Act was granted, subject to the validity of facts presented. Duty liabilities were settled, penalties imposed, and immunity from prosecution granted, resolving the settlement applications. Case-Laws Customs Wed, 29 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126349