https://www.taxtmi.com/caselaws?id=782592 CESTAT (AT), New Delhi dismissed the appeals and upheld the impugned order confirming customs duty demand for evasion through undervaluation and mis-declaration of Retail Sale Price, resulting in underpayment of additional duty of customs. The Tribunal held that despite adequate opportunity, including specific time to collect relied upon documents, file reply, and attend multiple personal hearings, the appellants consistently failed to cooperate or substantiate alleged violation of natural justice. On merits, investigation records and proprietors' statements established undervaluation and higher actual sale prices. Confiscation under section 111, redemption fine, and imposition of penalties under sections 114A and 112 of the Customs Act were affirmed. en-us Wed, 30 Apr 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782592 CESTAT (AT), New Delhi dismissed the appeals and upheld the impugned order confirming customs duty demand for evasion through undervaluation and mis-declaration of Retail Sale Price, resulting in underpayment of additional duty of customs. The Tribunal held that despite adequate opportunity, including specific time to collect relied upon documents, file reply, and attend multiple personal hearings, the appellants consistently failed to cooperate or substantiate alleged violation of natural justice. On merits, investigation records and proprietors' statements established undervaluation and higher actual sale prices. Confiscation under section 111, redemption fine, and imposition of penalties under sections 114A and 112 of the Customs Act were affirmed. Case-Laws Customs Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782592