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IN THE HIGH COURT OF JUDICATURE AT MADRAS
G. Jayachandran, Shamim Ahmed, JJ
The Commissioner of Customs, Chennai-II Commissionerate – Appellant
Versus
M/s 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
(Judgment was delivered by Dr.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.)
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