https://www.taxtmi.com/highlights?id=94122 CESTAT dismissed the appeal and upheld a Rs.5,00,000 penalty imposed under s.112, Customs Act, arising from importation of 2 GB SD memory cards with undervalued invoices resulting in substantial duty evasion. The Tribunal found the appellant undisputedly aware of and instrumental in the undervaluation scheme: he managed electronic communications (e-mail/WhatsApp), transmitted invoices, and acted on instructions for parallel invoicing while his illiterate relative was identified as the mastermind. Given the appellant's active participation and pivotal role in facilitating under-invoicing and evasion, the CESTAT concluded there was no basis to interfere with the penalty order, and the appeal was dismissed. en-us Thu, 13 Nov 2025 08:14:51 +0530 Thu, 13 Nov 2025 08:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94122 CESTAT dismissed the appeal and upheld a Rs.5,00,000 penalty imposed under s.112, Customs Act, arising from importation of 2 GB SD memory cards with undervalued invoices resulting in substantial duty evasion. The Tribunal found the appellant undisputedly aware of and instrumental in the undervaluation scheme: he managed electronic communications (e-mail/WhatsApp), transmitted invoices, and acted on instructions for parallel invoicing while his illiterate relative was identified as the mastermind. Given the appellant's active participation and pivotal role in facilitating under-invoicing and evasion, the CESTAT concluded there was no basis to interfere with the penalty order, and the appeal was dismissed. Highlights Customs Thu, 13 Nov 2025 08:14:51 +0530 https://www.taxtmi.com/highlights?id=94122