2015 (11) TMI 687

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..... hanamurali And Mrs.Mallika Srinivasan ORDER Petitioner has come forward with the aforesaid prayers. 2. It is not in dispute that items mentioned in one writ petition are household articles and fancy items whose cost is 6073 US $ and that the issue with regard to other writ petition is also covered by decision of the CESTAT in the case of NARESH LOKUMAL SERAI v. COMMISSIONER OF CUSTOMS (EXPORT), .....

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..... ffects for which a value of Rs. 4.5 lakhs was declared. The 237 items which are listed in the packing list attached to the BDF are not the same as the 14 items for which the value of Rs. 4.5 lakhs was declared. It is thus evident that in respect of these 237 items, the BDF did not declare any value at all. It is only in the statement of the appellant recorded under Section 108 that he declared the .....

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