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2017 (11) TMI 1118 - AT - CustomsMisdeclaration of imported goods - appellant had mis-declared the quantity of the blank video cassettes of Panasonic brand, had not declared a large quantity of blank video cassettes of Sony brand and also 30 pieces of high definition video cameras of Panasonic brand - valuation of imported goods - Held that: - when the goods were examined by the Customs Authorities, it was found that the imported goods did not match with the declaration made by the appellant in the bill of entry - Mis-declaration was found in terms of the actual quantum of the video cassettes as well as in the description of the imported video cassettes. In addition to the declared goods, 30 pieces of Panasonic brand video cameras were also found. Since, there is no dispute on the fact of mis-declaration, we have no hesitation in upholding the confiscation of the imported goods under section 111 of the Customs Act 1962. Valuation of imported goods - evidence of contemporaneous import - Held that: - the Apex Court in the case of Varsha Plastics Pvt. Ltd. [2009 (2) TMI 40 - SUPREME COURT] has held that once the nature of goods is mis-declared, the value declared becomes unacceptable - in view of the mis-declaration by the importer, the declared values become un-acceptable. In the peculiar facts and circumstances of the present case, we also do not find any serious irregularity in the method adopted by the lower authorities. Appeal dismissed - decided against appellant.
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