https://www.taxtmi.com/caselaws?id=441037 The Tribunal held that duty could not be demanded from appellants Shri Rakesh Magoo and Shri John Miranda as they were not the actual importers. Penalties were confirmed for their involvement in illegal imports and undervaluation. Redemption fine was deemed not imposable due to goods being released by Customs Authorities. Valuation charges were dismissed as evidence did not comply with the Customs Act. Ultimately, no duty was payable by the appellants, but penalties were upheld. en-us Wed, 26 Jul 2023 00:00:00 +0530 Mon, 31 Jul 2023 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441037 The Tribunal held that duty could not be demanded from appellants Shri Rakesh Magoo and Shri John Miranda as they were not the actual importers. Penalties were confirmed for their involvement in illegal imports and undervaluation. Redemption fine was deemed not imposable due to goods being released by Customs Authorities. Valuation charges were dismissed as evidence did not comply with the Customs Act. Ultimately, no duty was payable by the appellants, but penalties were upheld. Case-Laws Customs Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441037