Customs Penalty Jurisdiction affirmed where under invoicing and dual invoicing indicate participation in duty evasion scheme.
Imposition of penalties under Section 112(a) for alleged under invoicing and dual invoicing was sustained on the basis that receipt of part consideration and issuance of false invoices constituted participation in a scheme to evade customs duty; the offences were treated as occurring within India so the Customs Act applied, co noticee settlements did not extend immunity to others, and a jurisdictional challenge to DRI authority was found inapplicable to the notice issued.