2018 (6) TMI 391

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....a Wadhwa The appellant imported "Printing Rollers" from UK and filed a Bill of Entry along with the declared value and the country of origin as UK. However, examination of the imported goods reflected that the goods were of German origin and were mis-declared as regards the country of origin. It was found that though the printing rollers stand imported by the appellant from one M/s Jerry Curtin L....

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.... un-retracted statement of the importer. It is also seen that the importer, in his statement recorded during investigations, gave the details of the original price of the goods, which tallied with the manufacturer's price and the reduced price as reflected in the invoices. 3.  In this scenario, the matter was adjudicated against the assessee confirming the differential duty of around Rs.....