2017 (10) TMI 1350

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... (AR) ORDER Per: Dr. D.N. Panda 1. None present for appellant despite notice. Notice has gone in this case on 19.09.2017 2. Learned D.R. brings out that there is mis-declaration of description of goods (printing machinery) as well as the value thereof at the time of import. While the import was made on 05.05.2007 vide Bill of Entry No. 001261 declaring the value of thereof as US $ 2,7....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... determined, life of printing machine and year of manufacture as value addition made from time to time was taken into account. When that was compared with the value declared made by appellant, misdeclaration of value was noticed. Goods was finally provisionally released. When comparative figures of import made in February and March was considered, learned authority held that there was deliberate m....