Mere conjecture to disassemble branded product not enough for duty recovery

Commissioner of Customs (Import) Vs Ankit Enterprises (CESTAT Mumbai) Held that the goods have been imported, and presented, separately and independently; no evidence, other than conjecture about the conspiracy to disassemble branded products. Recovery of duty not sustainable. Facts- The assessees imported television sets, video compact disc (VCD) players, and music systems in disassembled form. It was alleged that the importers have resorted to mis-declarations, concerning the description as well as the value of electronic goods namely TV, VCD Player, and Music systems by declaring them as El...