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Introducing the “In Favour Of” filter in Case Laws.
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<h1>Delhi High Court Penalizes Dubai Firm for Customs Evasion in Confectionery Imports; Upholds Authority u/s 112(a.</h1> The Delhi High Court addressed a case involving an overseas entity from Dubai accused of conspiring with Indian importers to evade customs duty by under-invoicing confectionery imports. The court imposed significant penalties on the appellant under Section 112(a) of the Customs Act, 1962, amounting to Rs. 13,00,000 and Rs. 23,00,000 for different consignments. The court rejected the appellant's arguments against the extra-territorial jurisdiction of the Customs Act and the applicability of settlements by co-noticees. Additionally, the court dismissed challenges to the Directorate of Revenue Intelligence's authority. The Supreme Court's dismissal of a Special Leave Petition confirmed the High Court's judgment as final.
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