The case involves M/s. Yojaka (India) Pvt. Ltd. and its Managing Director, Jagadish Boloor, appealing against the order of the Commissioner of Customs, Mangalore, which imposed a differential duty and penalties for undervaluation and misclassification of imported dredging equipment and accessories. The appellants contested the validity of the show-cause notice and its addendum, which were issued following a post-clearance audit and subsequent investigation by the DRI. The main legal issues revolved around the correct valuation of the imported goods, their classification under the appropriate tariff headings, and the applicability of certain customs notifications. The tribunal found that the appellants had not adhered to the correct procedures and legal standards in declaring the value and classification of the imported goods, leading to the confirmation of the duties and penalties imposed by the Commissioner.