https://www.taxtmi.com/caselaws?id=205069 The High Court upheld CESTAT's decision directing a pre-deposit of Rs. 24 lacs out of a total demand of Rs. 79 lacs due to substantial evidence of misdeclaration and under valuation of imported goods. The director's unretracted confessional statement under Section 108 of the Customs Act supported the findings. The appellant's appeal was dismissed, and they were granted time to make the pre-deposit within two weeks. en-us Wed, 06 Apr 2011 00:00:00 +0530 Fri, 19 Aug 2011 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205069 The High Court upheld CESTAT's decision directing a pre-deposit of Rs. 24 lacs out of a total demand of Rs. 79 lacs due to substantial evidence of misdeclaration and under valuation of imported goods. The director's unretracted confessional statement under Section 108 of the Customs Act supported the findings. The appellant's appeal was dismissed, and they were granted time to make the pre-deposit within two weeks. Case-Laws Customs Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205069