Higher value declared before Chinese Customs adopted as allegation of mis-declaration not disproved

Decor Rubber Industries Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that the values declared by the exporter before the Chinese authorities was much higher than the values declared in the Bills of Entry and appellant has failed to produce any cogent document to disprove the allegation of mis-declaration in the export declaration.

Facts- M/s.Decor Rubber Industries, the appellant, has been importing goods namely unbranded “Reflective Sheets”. Acting on a

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