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79    Smuggling in India Report 2024-25






                                   1.82%
                                         3.64%
                                              3.64%
                                              3.64%
                                                                          Aircraft Engine
                                                  7.27%                   Apples
                                                  7.27%
                  36.36% %
                                                                          CPVC compound
                                                                          Inshell walnuts
                                                                          Luxury cars
                                                                          Mobile phone devices
                                                         21.82%
                                                                          Power tools
                                                                          Stainless steel- coils, tubes etc.
                                                                          Walnut kernels
                                                                          Others
                       7.27%
                       7.27%
                                               9 09%
                                               9.09%
                                      7.27%
                               3.64%
                   Figure 3: Commodity-wise % share of total no. of undervaluation cases


              Case 1: Undervaluation of luxury cars imported

              In January 2025, DRI uncovered a duty evasion scheme involving the
              import of over 30 high-end luxury cars, such as Hummer EV, Rolls-Royce,
              Lexus, and Toyota Land Cruiser, through systematic undervaluation.
              Importers routed vehicles from the USA and Japan via Dubai or Sri Lanka,
              where they were converted to right-hand drive. Using fabricated docu-
              ments, the cars were declared at nearly 50% of their actual value. Import-
              ers based in Hyderabad, Mumbai, Pune, Ahmedabad, Bengaluru, and Delhi
              are estimated to have evaded over ₹25 crore in customs duty.





























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