Import of Cameras Stabilizer different than mentioned in Bill of Entry Amounts to Mis Declaration: Supreme Court upholds Penalties Imposed by CESTAT [Read Order]

The Court relied on the statement of officer that there is a little difference in the hardware and software functions in the disputed goods as compared to the earlier versions.
Supreme Court - CESTAT - Import of Cameras Stabilizer - Bill of Entry - TAXSCAN

In a recent case, the Supreme Court of India upheld the order of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) and penalties and viewed that the import of cameras stabilizer different than mentioned in bill of entry amounts to mis declaration. The Court relied on the statement of officer that there is…

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