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2011 (7) TMI 825 - AT - CustomsConfiscation - Mis-declaration of the description of the goods as also the value - The statements of the two indenting agents are general in nature indicating that the landed price of the fatty acids is around US$ 440. In neither of the statements the said indenting agents have admitted that the goods imported by the appellant were invoiced on the lower side - There is no evidence recording any extra payment to the supplier. Rejection of transaction value - held that:- There is no direct evidence indicating that the price reflected on the invoice is not the correct transaction value, we do not find any justifiable reasons to uphold the charge of the Revenue - Appeal is allowed
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