CHANDNA IMPEX P.LTD. vs COMMR.OF CUSTOMS

The Supreme Court upheld the dismissal of the appellant's appeal under Section 130 of the Customs Act, 1962, confirming that no substantial question of law arose from the Tribunal's order. The Court reiterated that the Addl. Director General in the Directorate of Revenue Intelligence is a 'proper officer' under Section 28 of the Act. The Court affirmed the confiscation of goods and penalties imposed by the Commissioner of Customs, emphasizing the importance of compliance with customs regulations and the consequences of mis-declaration.