Appellant's Misdeclaration of Areca Nuts as Betel Nuts to Evade Customs Duty Penalty Confirmed.

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....Levy of penalty - the appellant had attempted to import areca nuts in guise of betel nut products by mis-declaring and mis-classifying under Chapter 21 so as to avail the benefit of 100% exemption of BCD and thereby evade payment of legitimate customs duty. - Levy of penalty confirmed - AT....