2026 (5) TMI 1176

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....President And Hon'ble Mr. P. Anjani Kumar, Member (Technical) For the Appellant : Shri T. Chakrapani, Consultant and Shri S. Shashank and Shri Shiva, Advocates For the Department : Shri M.K. Shukla, Authorised Representative ORDER JUSTICE DILIP GUPTA: Surendran K [the appellant] has filed this appeal to assail that portion of the order dated 28.06.2023 passed by the Principal Commis....

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....misclassification of the imported goods and a show cause notice dated 07.07.2022 was issued to M/s Vanesa Cosmetics Pvt Ltd as also to the appellant and M/s Three Aces Global Logistics. The appellant filed a detailed reply to the show cause notice and contested the allegations made. However, the Principal Commissioner, by the order dated 28.06.2023, not only confirmed the demand of differential cu....

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...., information and documents provided by the importer and there is no evidence on record to suggest that the appellant had connived with the imported for alleged improper import. 6. Shri M.K. Shukla, learned authorized representative appearing for the department, however, supported the impugned order. 7. Penalty under section 112 (a) (ii) is imposed if goods are liable to confiscation under s....