https://www.taxtmi.com/caselaws?id=4284 The Civil Appeal challenged a judgment by the Customs, Excise and Service Tax Appellate Tribunal regarding the mis-declaration of imported goods to evade duty. The respondent, a State Government-owned Corporation, imported goods declared as "Polyethylene Wide Specs" but faced discrepancies in test values. Despite the inconsistencies, the court upheld the transaction value aligned with the contract value, considering the quantity and price involved in the import. The appeal was dismissed for lack of merit, emphasizing the importance of accurate declaration in import processes to avoid duty evasion. en-us Tue, 29 Apr 2008 00:00:00 +0530 Tue, 24 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4284 The Civil Appeal challenged a judgment by the Customs, Excise and Service Tax Appellate Tribunal regarding the mis-declaration of imported goods to evade duty. The respondent, a State Government-owned Corporation, imported goods declared as "Polyethylene Wide Specs" but faced discrepancies in test values. Despite the inconsistencies, the court upheld the transaction value aligned with the contract value, considering the quantity and price involved in the import. The appeal was dismissed for lack of merit, emphasizing the importance of accurate declaration in import processes to avoid duty evasion. Case-Laws Central Excise Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4284