2007 (5) TMI 518

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..... na, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the appeal against the order of the Commissioner of Customs, confiscating games and game tables (bowling alley equipment) imported by the appellants herein from M/s. Billiards of Talsa Inc., USA, under the provisions of Section 111(m) of the Customs Act, 1962 on the ground of underv .....

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..... Jeetendra Shah, Director of the importing firm, is not factually correct, as Shri Shah has only accepted that there were differences in the prices declared by the importers and those shown in the price list of the manufacturer. 3. In the light of the above, we hold that the department has not discharged the burden cast upon it to show that the goods were undervalued, and accordingly set aside t .....

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