https://www.taxtmi.com/caselaws?id=755899 CESTAT Kolkata upheld penalties under Section 112(ii) of the Customs Act, 1962 for smuggling involving mis-declaration and undervaluation of goods. The appellants failed to justify penalty waiver despite acting on importer's instructions. Digital forensic evidence from seized hard disks and laptops revealed extensive undervaluation across multiple shipments, defrauding government revenue. The tribunal reduced penalties considering circumstances but maintained liability, imposing Rs.4.00 lakh on the logistics company and Rs.1.00 lakh on the individual appellant. Appeal disposed. en-us Thu, 18 Jul 2024 00:00:00 +0530 Tue, 23 Jul 2024 08:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755899 CESTAT Kolkata upheld penalties under Section 112(ii) of the Customs Act, 1962 for smuggling involving mis-declaration and undervaluation of goods. The appellants failed to justify penalty waiver despite acting on importer's instructions. Digital forensic evidence from seized hard disks and laptops revealed extensive undervaluation across multiple shipments, defrauding government revenue. The tribunal reduced penalties considering circumstances but maintained liability, imposing Rs.4.00 lakh on the logistics company and Rs.1.00 lakh on the individual appellant. Appeal disposed. Case-Laws Customs Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755899