2017 (5) TMI 81

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....gan, AC (AR), For the respondent Per: D.N. Panda Appellant says that it was a buyer of goods in high seas sale covered by the Bills of Entry No.698974 dated 22.03.2008 and 701238 dated 26.03.2008 as tabulated by the adjudicating authority in page-1 of his order. The said table is reproduced below for convenience of reference:- Sl.No. B/E No. & Date Declared Description Qty in MTS....

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....hat when there is mis-declaration of description of goods that also implies mis-declaration of value. 4. we do not find any material on record to prove that the goods imported were prime in character. In absence of any rebuttal by the appellant, before the authority below, mis-declaration of description and value was established. 5. On the above circumstance, appellant only prays today for r....