2014 (5) TMI 636

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..... nder section 114A of the Act on the Appellant - Decided in favour of assessee. - Appeal No.C/378/2009-Cus - FINAL ORDER NO.51627/2014 - Dated:- 16-4-2014 - Mr. S.S.Kang and Mr. Manmohan Singh, JJ. For the Appellant : Sh. V. R. Sethi, Advocate For the Respondent : Shri Y.P. Vatra, DR JUDGEMENT PER: S.S.KANG The appellant Shri Sanjeev Kumar has filed this appeal against .....

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..... he Act is not sustainable. 4. Revenue relying upon the finding of the Commissioner of Customs submitted that there was misdeclaration in respect of value of goods and value was enhanced on the basis of actual invoice which was received subsequently by the Customs Authorities. As the goods were misdeclared with intent to evade payment of duty, therefore, penalty has rightly been imposed on the a .....

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