2024 (3) TMI 570 - SCH - Customs

Scope and validity of the evidence collected from the emails - rejection of declared value on Bill of Entry - re-determination of transaction value - cross-examination of witnesses - demand of differential duty alongwith interest and penalty - It was held by CESTAT that duty demand confirmed against the appellant M/s. Plastic Cottage Trading Co. and penalties imposed upon it is not sustainable - HELD THAT - It is not required to entertain the present Civil Appeals, the same are accordingly dismissed.

Summary

Title: Supreme Court Judgment - Civil Appeals Dismissed

Judges: HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA and HON'BLE MR. JUSTICE ARAVIND KUMAR

Petitioner's Counsel: Mr. N Venkataraman, A.S.G. and others

Key Points:
- Delay condoned
- Civil Appeals dismissed after hearing the Additional Solicitor General
- Pending application(s) disposed of