https://www.taxtmi.com/caselaws?id=759013 CESTAT New Delhi dismissed the appeal in a case involving misdeclaration of goods' value and quantity. The appellant imported goods declared as unbranded but customs found branded caps of reputed brands like Puma, Nike, and Adidas, violating IPR rules. Electronic evidence from the appellant's email showing parallel invoices with higher values than declared was held admissible without requiring certificates under Section 65B of Evidence Act. The tribunal found sufficient evidence of fraudulent undervaluation and misdeclaration, confirming differential duty demand of Rs.2,54,09,167/- with interest. Extended limitation period was properly invoked due to suppression of facts and willful misdeclaration. en-us Fri, 13 Sep 2024 00:00:00 +0530 Sat, 21 Sep 2024 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759013 CESTAT New Delhi dismissed the appeal in a case involving misdeclaration of goods' value and quantity. The appellant imported goods declared as unbranded but customs found branded caps of reputed brands like Puma, Nike, and Adidas, violating IPR rules. Electronic evidence from the appellant's email showing parallel invoices with higher values than declared was held admissible without requiring certificates under Section 65B of Evidence Act. The tribunal found sufficient evidence of fraudulent undervaluation and misdeclaration, confirming differential duty demand of Rs.2,54,09,167/- with interest. Extended limitation period was properly invoked due to suppression of facts and willful misdeclaration. Case-Laws Customs Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759013