Custom – Cestat Mumbai: Issue of misdeclaration of qty and value of goods – Held that it is the settled legal position that it is the importer who is liable to pay the duty not even its director or proprietor as the case may be – As the appellant is not the importer but alleged to be the claimant of the goods hence levy of penalty is without authority of law – Appeal allowed [Order attached]

23-Jan-2023 12:17:10