https://www.taxtmi.com/caselaws?id=84763 The tribunal upheld the Collector's decision on the classification, licensing requirements, valuation, and mis-declaration allegations concerning the imported goods. The appellant's mis-declaration of the goods as magnetic locks instead of mechanical number locks required a specific import license. The interpretation of the SSI registration certificate did not extend to cover briefcases. The valuation was based on the supplier's price list due to discrepancies in declared prices. The appellant's actions raised suspicions of manipulation, leading to reduced fines and penalties imposed. en-us Fri, 29 Dec 1995 00:00:00 +0530 Mon, 25 Jul 2011 15:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84763 The tribunal upheld the Collector's decision on the classification, licensing requirements, valuation, and mis-declaration allegations concerning the imported goods. The appellant's mis-declaration of the goods as magnetic locks instead of mechanical number locks required a specific import license. The interpretation of the SSI registration certificate did not extend to cover briefcases. The valuation was based on the supplier's price list due to discrepancies in declared prices. The appellant's actions raised suspicions of manipulation, leading to reduced fines and penalties imposed. Case-Laws Customs Fri, 29 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84763