Customs Appeal No. 54927 OF 2023 (Hemendra Rai vs. Commissioner of Customs (Import))
The CESTAT allowed three connected appeals by Hemendra Rai, Rajiv Shewaramani and Aditya Gupta, set aside penalties imposed on them for alleged involvement in undervaluation of imported furniture via parallel invoices, as authorities improperly relied on retracted section 108 statements and un-certified email printouts without following sections 138B/138C procedures. Background Key Procedural Issues Reliance on…