Mis-declaration of quantity - Assorted spectacle - The Tribunal...

Mis-declaration of quantity - Assorted spectacle - The Tribunal acknowledged the misdeclaration of quantity, confirming that the actual quantity exceeded the declared quantity, thus justifying confiscation of the goods under section 111(m) of the Customs Act, 1962. - Regarding valuation, the Tribunal noted the discrepancies between the declared value and the market value of the branded frames. Despite the absence of specific rules for valuation, the Tribunal upheld the use of a chartered engineer's assessment to determine the value of the goods, concluding that the declared value was incorrect.