2016 (7) TMI 1379 - SCH - Customs

Valuation - Misdeclaration - Undervaluation - violation of the principles of natural justice - decision in the case of M/s DJP International Versus C.C. (ICD) , New Delhi 2015 (10) TMI 496 - CESTAT NEW DELHI contested, where it was held that Proprietor of the appellant having admitted to the valuation and having forgone the requirement of a show cause notice or personal hearing. It is pertinent to mention here that the said voluntary statement of the proprietor was never retracted and even during the proceedings before Commissioner (Appeals) the plea that the statement was taken under duress was not taken - Held that - the decision in the above case upheld - appeal dismissed - decided against appellant.

Summary

The Supreme Court dismissed the appeal after condoning the delay and finding no reason to interfere with the impugned judgment. (2016 (7) TMI 1379 - SC)