ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 23.06.2025
CESTAT Mumbai: Undervaluation Allegations Dismissed Over Invalid Electronic Evidence
Background of the Case
M/s Winsor Enterprises, a Mumbai-based importer of bags and PVC leather cloth, along with its partners, were subjected to an intense investigation by the DRI Surat Unit. The DRI alleged that the appellants had undervalued imported goods from China with the intent to evade customs duty. Based on electronic communications and printouts seized during a search operation in 2017, the Customs Department issued a Show Cause Notice proposing:
- Reassessment of customs duty under Section 28(4),
- Confiscation of goods under Section 111,
- Penalties under Sections 112(a), 114A, and 114AA.
The adjudicating authority confirmed the demands and imposed total penalties exceeding βΉ9 crore.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Mumbai
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