https://www.taxtmi.com/caselaws?id=391292 Penalty under Section 112(a) of the Customs Act was sustained against overseas appellants because the under-invoicing and misdeclaration in import transactions had operative effect within Indian customs territory. The Tribunal held that a penal customs provision can be enforced against a foreign-based person when the statutory breach and its consequences occur in India, regardless of nationality or residence. It treated the appellants as having submitted to customs jurisdiction through Section 108 proceedings and relied on the CEO's admission of dual invoices, one for customs and another for commercial use, as sufficient proof of participation in the wrongful import practice. en-us Wed, 22 Jan 2020 00:00:00 +0530 Sat, 07 Nov 2020 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391292 Penalty under Section 112(a) of the Customs Act was sustained against overseas appellants because the under-invoicing and misdeclaration in import transactions had operative effect within Indian customs territory. The Tribunal held that a penal customs provision can be enforced against a foreign-based person when the statutory breach and its consequences occur in India, regardless of nationality or residence. It treated the appellants as having submitted to customs jurisdiction through Section 108 proceedings and relied on the CEO's admission of dual invoices, one for customs and another for commercial use, as sufficient proof of participation in the wrongful import practice. Case-Laws Customs Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391292