https://www.taxtmi.com/caselaws?id=247825 The Appellate Tribunal CESTAT MUMBAI allowed the appeals of importers and CHAs accused of undervaluation and misdeclaration of goods due to lack of bill of entry and declaration in the IGM. The tribunal found the charges unsustainable as no bill of entry was filed by the appellants, and their names were not referenced in the IGM. Penalties were waived, and the impugned order was set aside, emphasizing the necessity of proper documentation in import transactions. en-us Tue, 12 Feb 2013 00:00:00 +0530 Fri, 23 May 2014 11:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247825 The Appellate Tribunal CESTAT MUMBAI allowed the appeals of importers and CHAs accused of undervaluation and misdeclaration of goods due to lack of bill of entry and declaration in the IGM. The tribunal found the charges unsustainable as no bill of entry was filed by the appellants, and their names were not referenced in the IGM. Penalties were waived, and the impugned order was set aside, emphasizing the necessity of proper documentation in import transactions. Case-Laws Customs Tue, 12 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247825