2016 (1) TMI 724 - SCH - Customs

Overvaluation of goods with an intent to send out foreign exchange, which was to be subsequently brought in as remittance for export of CD ROMs under DEPB/DEEC Scheme for availing export incentives - Tribunal had decided the case in favor of assessee 2006 (9) TMI 69 - CESTAT, BANGALORE - Apex Court dismissed the Revenue appeal following the decision in the case of Commissioner of Customs & Anr. v. M/s. Contessa Commercial Co. Ltd. & Ors. 2015 (10) TMI 763 - SUPREME COURT .

Summary

The Supreme Court dismissed Civil Appeal No(s). 3622-3626/2007 and Civil Appeal No(s). 601-604/2013 as the issues were covered by previous orders dated October 1, 2015 and September 29, 2015, respectively.