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2015 (11) TMI 440 - SUPREME COURT

2015 (11) TMI 440 - SUPREME COURT - 2016 (331) E.L.T. 16 (SC) - Undervaluation of goods - Misdeclaration of goods - Held that:- There is a detailed and elaborate discussion on various aspects and after taking the material that was placed on record into consideration, a finding of fact is arrived at that the goods in question were in fact the components and not the complete set of television. We entirely agree with the majority decision of the Tribunal and do not find that this is a fit case for .....

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dv. ORDER The respondents herein had imported certain components of television from different countries and declared the same as components. The Department, after examination of the matter, took the view that the import actually was of complete television and not the components thereof and, therefore, the assessee had misdeclared the goods as components and undervalued. On that basis, show cause notice was issued to the respondents. The respondents replied to the show cause notice giving detaile .....

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