2008 (3) TMI 580

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.... Shri Vineet Ohri, Jt. CDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. Shri D.V. Subba Rao, learned Advocate appearing for  the appellants takes us through the brief facts of the case relating to the impugned imports by the appellant public sector company. The main thrust of his arguments is that the excess goods for which....

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.... the survey. It is only at the intervention of the Directorate General of Revenue Intelligence officials and that too on a specific information, the misdeclaration came to light on detection of a large number of undeclared goods. We note that Section 12(2) of the Customs Act, 1962 makes it abundantly clear that even the goods belonging to Government cannot be treated differently for Customs Duty p....