2017 (1) TMI 210

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....eal is directed against Order-in- Appeal No. 191/2005 (JNCH) dated 26.05.2005. 2. None appeared for the appellant despite notice. Since the appeal is of 2005, we take up the same for disposal. 3. Heard the ld. Departmental Representative and perused the records. 4. On perusal of the records, we notice that the issue is regarding the misdeclaration of the quantity of goods "iron buttons and fitt....

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....as found misdeclared in quantity. The same has not been disputed by the appellants. It is a settled judicial position when goods are found mis-declared, the declared value looses its sanctity, and the appellants cannot claim the same for assessment. Hence on the basis of contemporaneous imports the value has been enhanced. The same is also legal in view of various Apex Court decisions. I rely on C....