2015 (3) TMI 554

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....T PER: D.N.PANDA The only point for determination in this appeal is whether the value declared in respect of the mis-declared goods shall be reduced to the extent of value of actual goods in the consignment. This issue calls for a negative answer for the reason that no court has power to legalise an illegality reducing mis-declared value to the actual market value of goods in the container a....