https://www.taxtmi.com/caselaws?id=764172 The court dismissed the appeal, concluding that the Custom House Agent (CHA) was actively involved in the undervaluation of goods, contrary to their claims of merely facilitating the import process based on importer-provided documentation. The adjudicating authority's detailed findings, affirmed by the Tribunal, established the appellant's participation in the undervaluation scheme. The court found no substantial questions of law, thereby rejecting the appellant's arguments and dismissing both the appeal and the associated stay application. en-us Fri, 26 Apr 2024 00:00:00 +0530 Sat, 04 Jan 2025 08:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764172 The court dismissed the appeal, concluding that the Custom House Agent (CHA) was actively involved in the undervaluation of goods, contrary to their claims of merely facilitating the import process based on importer-provided documentation. The adjudicating authority's detailed findings, affirmed by the Tribunal, established the appellant's participation in the undervaluation scheme. The court found no substantial questions of law, thereby rejecting the appellant's arguments and dismissing both the appeal and the associated stay application. Case-Laws Customs Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764172