Misdeclaration of Oryx Marble Slabs: Goods Confiscated u/ss 111(d) and 111(m) of Customs Act, 1962.

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....Valuation of imported goods - First quality Oryx unpolished marble slabs - rejection of declared value - Department has made out a strong case of misdeclaration against the appellant. As such, the confiscation upheld under Sections 111(d) and 111(m) of the Customs Act, 1962 is valid.....