2017 (7) TMI 634

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..... nst the judgement of the CESTAT dated 28.09.2016 raising the following questions for our consideration: "(a) Whether in the facts and circumstances of the case, Hon'ble CESTAT is correct in holding that the appellant has intention to evade payment of customs duty? (b) Whether in the facts and circumstances of the case, Hon'ble CESTAT is correct in holding that appellants has made mis-declaratio .....

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..... stoms authorities in India received intelligence from Singapore that the said agency had forged the certificate of origination of goods. The goods had actually originated from Taiwan and Korea but were falsely claimed to have originated from Singapore for claiming exemption. It appears that upon receipt of such intelligence, investigation also commenced at the hands of the customs authorities on 2 .....

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..... ms duty evaded. This order was challenged by the assessee before the Tribunal. The Tribunal confirmed the order. Hence, this appeal. 3. We have heard learned counsel for the appellant and perused the documents on record. We find that the issue is entirely based on facts and evidences on record. The brief question would be, Did the assessee make a false declaration at the time of import of goods. .....

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