Supreme Court of India
M/s Carpenter Classic Exim P. Ltd. v. Commnr. of Customs (imports) and Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Customs Act, 1962 : s.114A, proviso - Evasion of customs duty by under- c valuation of imported goods - Levy of penalty - Claim for benefit of reduced penalty in terms of proviso to s. 114A - Held: On facts, not tenable - The fact that a part of the differential duty was paid before issuance of show cause notice was not a -: mitigating circumstance - Considering the background facts " ~ it cannot be said that the quantum of penalty imposed suffered / from any infirmity It was alleged that the appellant-company under- .. valued its import consignments in order to evade payment · of customs…
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