CESTAT quashes Penalty u/s 112A of Customs Act on Undervaluation of Import of Artificial flowers and Photo frames on ground of Absence of Corroborative Evidence [Read Order]

By Shabna Rahim - On October 31, 2023 6:00 pm - 2 mins read
CESTAT - Penalty - Customs Act on Undervaluation of Import of Artificial flowers and Photo frames on ground of Absence of Corroborative Evidence - TAXSCAN

The Bangalore bench of the Customs , Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed under section 112A of the Customs Act,1962 on the undervaluation of the import of artificial flowers and photo frames on the ground of the absence of corroborative evidence.  N.S. Mahesh, the appellant assessee had imported 475 cartons…

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