Home Case Index All Cases Customs Customs + AT Customs - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 1263 - AT - CustomsMisdeclaration of value of imported goods - Held that: - The appellant has imported three types of mobile phones and declared the MRP for all the three models as ₹ 1599/-. However, at the time of examination of the goods the customs authorities found that the MRP declared on the packages were different from the MRP declared by the appellant for the three models. We note that the goods have been examined on second check i.e. after the Bill of Entry has been assessed on the basis of the declaration filed by the importer. Consequently, the charge of misdeclaration stands established - appeal dismissed - decided against appellant.
|