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2016 (3) TMI 515 - AT - CustomsMisdeclaration of value and misdescription of goods - Suppression of the brand name/length of the goods - Imported goods were wiretek brand cables and connectors but declared as cables and connectors - Held that: as a voluntary statement was made by the proprietor accepting the non declaration of actual specification with a view to pay lesser amount of duty and it was only under his instructions that the supplier has not given any specifications in the import documents, it proves that there is a misdeclaration of value and misdescription of goods. - Decided in favour of the revenue
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