https://www.taxtmi.com/caselaws?id=345071 The Tribunal dismissed the appeals regarding the import of motor vehicles under a special facility due to violations of possession conditions, incorrect declarations of the year of manufacture, enhanced value, duty evasion, and penalty imposition. The authenticity of price certificates was upheld, justifying penalty imposition under section 114A of the Customs Act, 1962. The Tribunal emphasized the importance of compliance with import policy provisions and denied the appeals based on misdeclarations and duty evasion, upholding lower authorities' decisions on duty computation, penalty imposition, and procedural fairness. en-us Mon, 12 Jun 2017 00:00:00 +0530 Sat, 30 Dec 2017 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345071 The Tribunal dismissed the appeals regarding the import of motor vehicles under a special facility due to violations of possession conditions, incorrect declarations of the year of manufacture, enhanced value, duty evasion, and penalty imposition. The authenticity of price certificates was upheld, justifying penalty imposition under section 114A of the Customs Act, 1962. The Tribunal emphasized the importance of compliance with import policy provisions and denied the appeals based on misdeclarations and duty evasion, upholding lower authorities' decisions on duty computation, penalty imposition, and procedural fairness. Case-Laws Customs Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345071