Importer punished for suppressing facts and misdeclaring MRP; valuation appeal allowed to proceed for merits adjudication

SC considered valuation of imported goods where the importer suppressed facts and misdeclared MRP; earlier relied case law by the Commissioner(Appeals) was found inapplicable. CESTAT had observed no dispute over description, classification or quantity and noted the appellant had declared RSP. The Court directed issuance of notice on the application for condonation of delay and on the appeal, permitting the matter to proceed for adjudication on merits.

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"ORDER" The Court issued notice on the application for "condonation of delay" and on the appeal, thereby directing service and further proceedings on both the delay-application and the substantive appeal. The matter is to be "tag[ged] with C.A. No. 7147 of 2011" for administrative and docketing purposes. No substantive adjudication on merits or on the delay application was recorded; the order confines itself to procedural directions-issuance of notice and consolidation of case records under the specified cause list number-so that the condonation petition and the appeal may proceed in sequence according to cause list management and subsequent submissions.

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