Misdeclaration of goods regarding value and quantity - goods...

Misdeclaration of goods regarding value and quantity - goods declared as 'unbranded', but branded caps of various brands like Puma, Nike, Adidas etc. found - infringement of Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007. Reliability of electronic evidence retrieved from appellant's email discussed. Extended period of limitation applicable. Appellant suppressed/underdeclared value of goods based on excel sheets retrieved from email showing higher values than declared in Bills of Entry. Differential duty demand confirmed based on redetermined value. Electronic evidence admissible without certificate u/s 65B of Evidence Act as per Supreme Court's decision. Appellant manipulated invoices and misdeclared value in Bills of Entry with intent to evade duty, violating Sections 17(1) and 46 of Customs Act, 1962. Extended period of five years for duty demand u/s 28(4) invokable due to suppression of facts and misstatement. Appellant liable for differential duty and interest. Contention of Bills of Entry once assessed cannot be reassessed rejected, as duty short paid can be demanded u/s 28 within limitation period. Data from appellant's mobile admissible, certificate u/s 138C not required. No infirmity in redetermining value and quantum. Appeal dismissed.