No confiscation u/s. 111 without misdeclaration of value: CESTAT Delhi

Exclusive Motors Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that declared price is price for delivery at the time and place of importation unless contrary proved by department. Since onus not discharged, the declared price remains unimpeached. Further, confiscation u/s. 111 of Customs Act not justified as there

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