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2015 (8) TMI 1119 - SC - CustomsGoods mis-declared to avoid duty import of electronic components/parts - Commissioner in his order, which proved that what was, in fact, imported was complete sets of audio systems in dis-assembled conditions with a view to evade custom duties. - Tribunal decided the issue in favor of assessee Held that:- Very material aspect which is glossed over by Tribunal is that technicians who had inspected goods were able to assemble systems from parts imported by respondent and make it functional Material produced by Department clearly proves that inadequate and wrong descriptions were given in import documents which gave right to Revenue to correctly assess goods Transaction value, as disclosed by importers, was doubtful and was rightly rejected by adjudicating authority Tribunal committed grave error in ignoring these facts Therefore order of tribunal set aside, while restoring order of Commissioner Decided in favour of Revenue.
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