2009 (2) TMI 40 - SUPREME COURT

Mis-declaration of imported goods in terms of description, value and quality – rejection of transaction value - challenging the constitutional validity of S. 151A of Customs Act, 1962 - legality and validity of the Standing Order issued by the Chief Commissioner of Customs in light of Platt’s weekly report with regard to valuation - burden is on revenue to prove mis-declaration of goods – to determine the value, reference to foreign journals indicating international prices is not unreasonable