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of <h1>Final decision upholds declared customs value, rejects email-based undervaluation, restores importer's position under Section 14 Customs Act</h1> SC dismissed the civil appeals filed against the CESTAT order concerning rejection of declared value in the Bill of Entry and re-determination of ... Scope and validity of the evidence collected from the emails - rejection of declared value on Bill of Entry - re-determination of transaction value - cross-examination of witnesses - demand of differential duty alongwith interest and penalty - It was held by CESTAT that duty demand confirmed against the appellant M/s. Plastic Cottage Trading Co. and penalties imposed upon it is not sustainable - HELD THAT:- It is not required to entertain the present Civil Appeals, the same are accordingly dismissed. 'Delay condoned.' After hearing the Additional Solicitor General and perusal of the record, the Court stated it was 'not inclined to entertain the present Civil Appeals, the same are accordingly dismissed.' The appeals are dismissed on that basis; no further reasoning is recorded in the Order. All pending application(s) connected to these appeals 'stand disposed of.'
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