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Commnr. Of customs, Mumbai Versus Baron International Ltd. & Ors.

2015 (11) TMI 440 - SUPREME COURT

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 .....

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149/2007 - Dated:- 8-10-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. K. Radhakrishnan, Sr. Adv., Mr. Arijit Prasad, Adv., Ms. Aruna Gupta, Adv. & Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. Sridharan, S .....

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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 assesse .....

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the components and not the complete television. Pertinently, the Adjudicating Authority felt satisfied with the explanation and dropped the proposed duty demand in the show cause notice. However, the Department was not convinced by this order of the .....

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