Penalty of Rs.5,00,000 under s.112 Customs Act upheld for active role in undervaluation and parallel invoicing scheme

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....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.....