Supreme Court Upholds Collector's Findings on Customs Duty Evasion and Mis-declaration. The Collector's assessment of TDMs' value was affirmed, and the issue of licensing was remanded for further consideration....
The dispute arose from the import of Tape Deck Mechanisms (TDMs) by the respondent, which the Collector alleged were imported at a gross under-value, resulting in non-payment of customs duty and viola...




