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IN THE HIGH COURT OF JUDICATURE AT MADRAS
G.JAYACHANDRAN, SHAMIM AHMED
Commissioner of Customs – Appellant
Versus
Orion Enterprises – Respondent
| Table of Content |
|---|
| 1. misdeclaration of vehicle details for duty evasion confirmed by authorities. (Para 1 , 2 , 3 , 4 , 5 , 6) |
| 2. tribunal erroneously set aside s.114aa penalty and duty appropriation. (Para 7 , 8) |
| 3. department and importer arguments on penalty, scn adequacy, re-export effects. (Para 9 , 10 , 11 , 12) |
| 4. importer's deliberate misdeclaration to avail duty concession established. (Para 13 , 14) |
| 5. statutory provisions on declarations, confiscation, fines, penalties outlined. (Para 15 , 16 , 17 , 18 , 19) |
| 6. separate liabilities for misdeclaration penalty, duty, redemption fine upheld. (Para 20 , 21 , 22 , 23 , 24 , 25) |
JUDGMENT :
G. JAYACHANDRAN, J.
On being aggrieved by the Final Order dated 25.09.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai, this Appeal is filed by the Customs Department,
2. M/s Orion Enterprises, Mumbai, imported a 2016 year model vehicle (MY2017) RHD New Brand Cadillac Escalade SUV Luxury Collection 10 seater, 6.2 LTR, V8 Petrol Chassis No.1GYS4HKJ3GR342043. The importer declared the vehicle as an eight seater vehicle mentioning the seller as M/s Auto Group International (Pvt.) Ltd., Sri Lanka and declare
The judgment establishes the application of the strict liability principle under the Customs Act, emphasizing the absence of mens rea for contravention and the judicial exercise of discretion by the ....
The rejection of declared transaction values based on evidence of under-invoicing and unauthorized remittances was upheld, affirming the legal obligation for accurate declarations in customs.
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