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2019 (4) TMI 653 - HC - CustomsJurisdiction - power to issue SCN - Undervaluation of imported goods - evasion of customs duty - Held that:- The similar matter came up before this Court in COMMISSIONER OF CUSTOMS, LUDHIANA VERSUS M/S TL VERMA AND CO. [2018 (9) TMI 1152 - PUNJAB AND HARYANA HIGH COURT], wherein this Court while allowing the appeal remitted the matter back to the Tribunal to decide the same on merits after the decision of the Supreme Court in Mangali Impex Limited's case [2016 (8) TMI 1181 - SUPREME COURT]. The matter is remitted back to the Tribunal to decide the same on merits.
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