2017 (1) TMI 1275

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....esent for the appellant. 2. Record reveals that Bill of Entry No.723073 dt. 18.8.2004 was filed by one M/s. Sindhya Exports & Imports, Chennai, hiding identity of the real importer Mr. Arun Kumar from Delhi to the Customs as was found by the investigation team. Bill of Entry disclosed Rs. 38,000 nos. of watches (with sweat band) were imported declaring the value thereof at Rs. 2,28,361/-. Investi....

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....piece of Rs. 38,000/- nos. of watches) for no good reason. 3. Ld. D.R supporting the order of the authorities below submits that the appellant has not come out with clean hands providing the documentary evidence in support of its declaration of the declared value to prove that to be the transaction value. In absence of any material before the Customs authorities, they ascertained the value applyi....