https://www.taxtmi.com/caselaws?id=208318 The appeal regarding duty liability for the shortage of 7469 kgs. of Copper Clad Laminates was dismissed as the appellant failed to prove legitimate use, upholding the demand. The penalty on the Managing Partner was reduced to Rs.25,000 from Rs.50,000 due to disproportionality. The Department's appeal on mis-declaration allegations was rejected, citing insufficient evidence and failure to establish contemporaneous imports at higher prices. en-us Wed, 06 Apr 2011 00:00:00 +0530 Wed, 28 Dec 2011 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208318 The appeal regarding duty liability for the shortage of 7469 kgs. of Copper Clad Laminates was dismissed as the appellant failed to prove legitimate use, upholding the demand. The penalty on the Managing Partner was reduced to Rs.25,000 from Rs.50,000 due to disproportionality. The Department's appeal on mis-declaration allegations was rejected, citing insufficient evidence and failure to establish contemporaneous imports at higher prices. Case-Laws Customs Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208318