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    <title>2019 (10) TMI 1422 - CESTAT NEW DELHI</title>
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    <description>The Tribunal directed various means of notice service due to address issues. Discrepancies in imported goods led to detention under Section 110. Overseas authorities found declared values discrepancies, indicating duty evasion. Show cause notices proposed reclassification and penalties. The shipping line denied involvement in container stuffing. Importers&#039; non-appearance resulted in an ex-parte order with confiscation and penalties. Revenue&#039;s appeal for penalty imposition was granted, modifying the order to include the penalty as requested.</description>
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      <description>The Tribunal directed various means of notice service due to address issues. Discrepancies in imported goods led to detention under Section 110. Overseas authorities found declared values discrepancies, indicating duty evasion. Show cause notices proposed reclassification and penalties. The shipping line denied involvement in container stuffing. Importers&#039; non-appearance resulted in an ex-parte order with confiscation and penalties. Revenue&#039;s appeal for penalty imposition was granted, modifying the order to include the penalty as requested.</description>
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