2008 (7) TMI 366

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..... nt and Mr. Rakesh Kumar, Member (T) Shri Prabhat Kumar, Advocate, for the Appellant. Shri R.C. Sankhla, DR, for the Respondent. [Order per: S.S.Kang, Vice-President]: Heard both sides. 2. The appellants filed this appeal against the impugned order whereby the goods imported by the appellants were held to be misdeclared in respect of value and on this ground goods were confiscated .....

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..... plug. In respect of Filter elements, we find that the same goods are being imported in to India from same supplier at a higher value. The fact that the same goods are being imported at higher value is not in dispute. We, therefore, find no infirmity in the impugned order whereby the value declared in respect of Filter element is rejected. In respect of Heater plug we find that even in the show cau .....

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