COMMR.OF CUSTOMS, AHMEDABAD vs GUJARAT SMALL SCALE INDUSTRIES CORPN.

The Supreme Court addressed the issue of mis-declaration of imported goods under the Customs Act, specifically regarding Polyethylene (prime/virgin) mis-declared as Polyethylene-Wide-Spec. The Court held that the importer failed to provide adequate evidence to substantiate the declared value, leading to a conclusion of intentional mis-declaration to evade duty. The appeal was dismissed, affirming the decision of the Customs, Excise and Service Tax Appellate Tribunal.