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2009 (5) TMI 12 - SUPREME COURT
Confiscation and penalty - undervaluation in the import of cloves by the appellant with intent to evade customs duty - appellant although claimed a transaction value, but such value could not be supported by production of the original contract or the invoices relating to procurement - department has also relied upon the contemporaneous documents like the Weekly Bulletin of Spices Market and also the Public Ledger – revenue’s case is based on cogent reasons - Department has correctly imposed proper assessment value