Dismissed
Ram Kishore Agarwal v. the Commissioner of Customs
Bombay HCCUAPP/39/2009
Case brief
AI extract
What is this about?
The Bombay High Court dismissed the appeal challenging a customs penalty. The court held that since the evidence proved the appellant misdeclared the market value of goods, the penalty was not contrary to law even though the FOB contract was placed on record. Appeals allow no merits as the finding was supported by evidence.
What did the court decide?
The appeal was dismissed with no merits found.